Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 145. Recovery from a third person (corresponding section 79)
(1) The proper officer may serve upon a person referred to in clause (c) of
sub-section (1) of section 79 (hereafter referred to in this rule as 'the third
person'), a notice in FORM GST DRC-13 directing him to deposit the amount
specified in the notice.
(2) Where the third person makes the payment of the amount specified in the
notice issued under sub-rule (1), the proper officer shall issue a certificate
in FORM GST DRC-14 to the third person clearly indicating the details of the
liability so discharged.