CGST Rule 145: Recovery from a Third Person

Provisions under Rule 145 of CGST Rules, 2017 relating to “Recovery from a Third Person”:

CGST Rule 145: Recovery from a Third Person (Chapter XVIII: DEMANDS AND RECOVERY) [*1]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 145 introduced vide Notification 15/2017, effective 01/07/2017.