GST form guide · updated October 2026

GST DRC-14 explained: certificate issued after a bank or debtor pays

DRC-14 is the certificate the GST officer issues to a third person, such as a bank or customer, who has paid an amount under a DRC-13 recovery notice. It confirms that the payment was made on behalf of the defaulter and discharges the third person to that extent.

Get expert help →More guides

Why it matters to the third person

A bank or customer that pays under DRC-13 is paying money that otherwise belongs to, or is owed to, the taxpayer. The DRC-14 certificate is its proof that the payment was made to the government under a statutory notice, so it is treated as having paid the taxpayer to that extent.

  • Keep the certificate with the DRC-13 notice and payment proof
  • Reduce the amount owed to the supplier or the account balance accordingly
  • Share a copy with the taxpayer if asked

Why it matters to the taxpayer

If your customer paid your GST dues under DRC-13, the amount is adjusted against what they owed you, and the DRC-14 is evidence of that. Ask for a copy so your receivables and the GST liability register can be reconciled.

Points to reconcile

For businesses whose customers paid under DRC-13, issue an internal note or credit adjustment so that the receivable is not shown as overdue and the customer is not chased for money already paid to the government.

  • The amount in DRC-14 matches the debit from your account or the reduction in your receivable
  • The liability register shows the demand reduced by the same amount
  • No further deduction continues after the full dues are recovered
  • Any amount recovered beyond the dues is claimed back in writing

If something goes wrong

If the third person paid but the demand still shows as outstanding, write to the officer with the DRC-14 and ask for the ledger to be updated. If the underlying demand is later reduced or set aside in appeal, the excess recovered becomes refundable; keep DRC-13, DRC-14 and bank records ready for that claim.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. 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.

Questions

DRC-14 — FAQs

Who receives DRC-14?+
The third person, such as a bank or debtor, who paid the taxpayer's dues in response to a DRC-13 notice.
Does DRC-14 discharge my customer's debt to me?+
Yes, to the extent of the amount paid under the notice.
Can I get a copy as the taxpayer?+
Ask the officer or the third person for a copy so you can reconcile your accounts.
Does DRC-14 count as payment of GST by me?+
The amount paid by the third person is credited towards your dues; check that the liability register reflects it.
Get help in your city

Tell us about the GST issue. We’ll take it from here.

Share a few details and a GST expert calls you back — usually within 10 minutes during working hours.

✓ Free review of your notice or order
✓ No payment until we confirm we can take the case
✓ Your representative follows up with the officer in your city

Resolve my GST issue

We’ll reach you on WhatsApp or call +91 63677 44602. No spam.

+91
✓

Got it — sending your details.

WhatsApp will open with your details pre-filled — just hit send. We’ll reach you on +91 63677 44602 shortly.