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Section 145: Recovery from a third person

No. F-A 3-40-2017-1-V(83) Bhopal, dated - the 5th August, 2017State Rules of Madhya Pradesh · 2017

(1)The proper officer may serve upon a person referred to in clause (c) of sub section (1) of scction 79 (hereafter reterred 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 paymentof the amountspecified in the notice issued under sub-rule (1), the properofficer shall issue a certificate in FORM GST DRC-14to the third person clearly indicating the details of the liability so discharged.

Where this provision sits

ActNo. F-A 3-40-2017-1-V(83) Bhopal, dated - the 5th August, 2017
Section145
Marginal noteRecovery from a third person
JurisdictionState of Madhya Pradesh
StatusIn force as published by the source

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