Recovery through execution of a decree: use FORM GST DRC-15 to have net proceeds credited to settle tax dues. Where a monetary amount is payable to a defaulter under execution of a decree for payment or sale in enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 and the court shall, subject to civil procedure requirements, execute the decree and credit the net proceeds for settlement of the amount recoverable.