Provisional attachment of property
Rule 159 of the CGST Rules
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Provisional attachment under section 83: an order in DRC-22, communicated to the bank or registering authority; the person may object in DRC-22A within seven days and be heard, and the attachment lapses after one year or is released in DRC-23 on furnishing security equal to the value attached.
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The exact words of the law
1,954 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83 , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment 1 [in FORM GST DRC-22 ] to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect 6 [or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,].
(3) Where the property attached is of perishable or hazardous nature, 2 [and if the person, whose property has been attached] pays an amount equivalent to the market price of such property or the amount that is or may become payable 3 [by such person], whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23 , on proof of payment.
(4) Where 4 [such person] fails to pay the amount referred to in sub-rule
(3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable 4 [such person].
(5) Any person whose property is attached may 5 [file an objection in FORM GST DRC-22A ] to the effect that the property attached was or is Not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23 .
(6) The Commissioner may, upon being satisfied that the property was, or is No longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23 .
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-10-26 · Inserted
52/2023-CTdated
Inserted vide Notification No. 52/2023 – CT dated 26.10.2023
2021-12-29 · Inserted
40/2021-CTdated29
Inserted vide Notification No 40/2021-CT dated 29.12.2021.
2021-12-29 · Substituted
40/2021-CTdated29
Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "and if the taxable person".
2021-12-29 · Substituted
40/2021-CTdated29
Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "by the taxable person".
2021-12-29 · Substituted
40/2021-CTdated29
Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "the taxable person".
2021-12-29 · Substituted
40/2021-CTdated29
Substituted vide Notification No 40/2021-CT dated 29.12.2021 for ", within seven days of the attachment under sub-rule (1), file an objection".
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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