CGST Rules – Central Goods and Services Tax Rules, 2017

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 GST DRC-14 to the third person clearly indicating the
details of the liability so discharged.