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April 8, 2022

GST : Form 1st April 2022 issuance of orders of provisional attachment and restoration thereof on BO System.

by CA Shivam Jaiswal in GST

GST : Form 1st April 2022 issuance of orders of provisional attachment and restoration thereof on BO System.

The action of provisional attachment as laid down under section 83 of the GST Act(s) is a protective measure to safeguard revenue during pendency of proceedings. It freezes the attached assets due to which the taxpayer is refrained from disposing them off and against this background, the action of provisional attachment assumes prime importance in protecting the interests of revenue. The provisions of section 83(1) have been amended w.e.f 01.01.2022 and its scope has been widened wherein specified sections covered earlier are replaced with complete relevant chapters of the GST Act(s).

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

Inaddition to this, passing the orders and decisions on BO system will ensure accuracy in MIS reports -ASMT 5.1 and ASMT 5.2 and enable proper & effective monitoring of this function.

In view of this. it is hereby instructed that from 1st April, 2022 the provisional attachment orders in DRC-22 and restoration order in DRC-23 shall be only be issued on BO system..

The aforesaid directions shall be scrupulously 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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