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.