GST DRC-18 explained: certificate to the Collector for recovery

When it is used

DRC-18 is typically used where other recovery modes have not worked, or where the defaulter's assets are best reached through land revenue procedures. The certificate specifies the amount due, and the Collector then proceeds under the land revenue law of the state.

Each state's land revenue law has its own procedure and notices. The GST department's certificate converts the GST demand into an amount the Collector can recover by those methods, in addition to any other recovery steps under the GST law.

What it can lead to

Land revenue recovery laws give the Collector wide powers, which can include attachment and sale of movable and immovable property. The exact steps depend on the state's land revenue code, so the notices that follow may come from the revenue office rather than the GST office.

What to do

Also confirm the amount in the certificate. Interest continues on unpaid tax, so the figure may need updating, and any payments made after the certificate should be communicated to both offices.

• Identify the GST order and demand behind the certificate
• Check for payments, adjustments or appeal with pre-deposit not yet credited
• Pay the dues if correct and get the GST officer to inform the Collector in writing
• If the demand is stayed, send proof to both offices
• Respond to every notice from the revenue office within its time

Coordination matters

Once the GST office issues DRC-18, settling the dues alone may not stop the revenue office's process until it is formally informed. Ask the GST officer to write to the Collector withdrawing or modifying the certificate, and keep copies. A professional can coordinate between both offices.

Get it handled for you

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.