DRC-13 is a notice under Section 79(1)(c) and Rule 145 directing a third person, usually your bank or a customer who owes you money, to pay your GST dues directly to the government. When banks receive it, they typically freeze or debit the account up to the amount stated.
It is a recovery step for an amount already recoverable: a confirmed demand unpaid after the time allowed, or unpaid self-assessed tax or interest after intimation in DRC-01D. Do not confuse it with DRC-22, which is a provisional attachment during pending proceedings under Section 83.
The bank or debtor must pay the amount, up to what they hold or owe, and the payment discharges their liability to you to that extent. A third person who fails to comply is treated as a defaulter for that amount. If they hold nothing for you, they can say so to the officer. Once they pay, they receive a certificate in DRC-14.
The notice can also go to customers who owe you money. Customers may then hold back payments to you, so an early resolution protects business relationships as well as cash flow.
Banks release only on written instruction from the GST officer. Once paid or stayed, follow up in writing with proof and ask for the withdrawal letter to be sent to the bank directly, with a copy to you. A professional can prepare the submission and follow up with the officer.
Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.
This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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