FORM GST DRC - 18

[See rule 155]

To

Name & Address of District Collector

...................................

Certificate action under clause (e) of sub-section (1) section 79

I....................... do hereby certify that a sum of Rs.............................. has been demanded from and is payable by M/s....................... holding GSTIN ......under <<SGST/CGST/IGST/UTGST/CESS>> Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act.

<< demand details >>

The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: -

<<Description>>

You are requested to take early steps to realise the sum of rupees ----------- from the said defaulter as if it were an arrear of land revenue.