Important Keyword: FORM GST DRC-13, FORM GST DRC-14, section 79.
Table of Contents
GST Rule 145. Recovery from a third person . –
(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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.
Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications