GST: Form 1st April 2022 Issuance of provisional attachment orders and its restoration on BO system.


The provisional attachment action prescribed under section 83 of the GST Act(s) is a safeguard measure to safeguard the revenue during the pendency of the proceedings. It freezes the attached properties thereby preventing the taxpayer from disposing of them and against this background, the act of temporary attachment assumes prime importance in protecting the interests of the revenue. The provisions of section 83(1) have been amended and expanded with effect from 01.01.2022 wherein the specified sections covered earlier have been replaced with full relevant chapters of the GST Act(s).

Internal Circular 12A of 2021 dated 17/08/2021 laid down certain guidelines on the procedure for provisional attachment. The procedure for issuance of DRC-22 on BO system has been explained in detail in Para 7 of the said circular. Para 7.1 clearly states that provisional attachment orders will be passed on the BO system only. However, despite the above instructions, the field officers are not issuing the DRC-22 and following up on the DRC-23 on the BO system due to some system glitches. These system issues have now been resolved.

In addition, passing orders and decisions on the BO system will ensure accuracy in MIS reports – ASMT 5.1 and ASMT 5.2 and enable proper and effective monitoring of the work.

in view of this. It is hereby directed that With effect from April 1, 2022, provisional attachment orders in DRC-22 and reinstatement orders in DRC-23 will be issued only on BO system.,

The above instructions will be faithfully followed by all proper officers and supervisory officers, as the case may be.


  1. Internal Circular No. 12A of 2021 dated 17/08/2021.
  2. Internal Circular No. 5A of 2022 dated 16.03.2022.


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