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Section 145: Recovery from a third person

Bihar Goods and Services Tax (First Amendment) Rules, 2017State Rules of Bihar · 2017

(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.

Where this provision sits

ActBihar Goods and Services Tax (First Amendment) Rules, 2017
Section145
Marginal noteRecovery from a third person
JurisdictionState of Bihar
StatusIn force as published by the source

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