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Section 145: Recovery from a third person

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 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

ActThe Central Goods and Services Tax (CGST) Rules 2017
Section145
Marginal noteRecovery from a third person
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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