FORM GST DRC – 13: Notice to a third person under section 79(1) (c)

Important keyword: FORM GST DRC – 13, section 79(1)(c).

FORM GST DRC – 13

[See rule 145(1)]

Notice to a third person under section 79(1) (c) To

The                       

Particulars of defaulter –

GSTIN –

Name –

Demand order no.:                                                      Date:

Reference no. of recovery:                                         Date:

Period:

Whereas a sum of Rs. <<— >> on account of tax, cess, interest and penalty is payable under

the provisions of the <<SGST / UTGST/CGST/ IGST>> Act by <<Name of Taxable person>> holding <<GSTIN>> who has failed to make payment of such amount; and/or

It is observed that a sum of rupees——— is due or may become due to the said taxable person from you; or

It is observed that you hold or are likely to hold a sum of rupees——- for or on account of the said person.

You are hereby directed to pay a sum of rupees——— to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act.

Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in FORM GST DRC – 14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate.

Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less.

Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made there under shall follow.

Signature
Name
Designation

Place:

Date:

Read More: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Web Stories: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Official Income Tax Return filing website: https://incometaxindia.gov.in/