Attachment of debts and shares: written orders prohibit recovery or transfer and allow payment to the proper officer as deemed payment. Attachment under the GST recovery framework allows a proper officer to attach a debt, share, or other movable property by written order in FORM GST DRC-16, prohibiting the creditor from recovering a debt and the debtor from paying, prohibiting transfer or dividend receipt in respect of shares, and prohibiting a possessor from delivering other movables to the defaulter. A copy of the order must be affixed at the officer's office and sent to the debtor, the corporation's registered address, or the possessor as applicable. Payment by a prohibited debtor to the proper officer is deemed payment to the defaulter.