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.

 

 

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