{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"145","heading":"Recovery from a third person","text":"(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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.","html":"<p>(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section <a href=\"/cgst-rules-2017/rule/79/\">79</a> (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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.</p>","words":88,"text_source":"published"},"rule":{"number":"145","heading":"Recovery from a third person","text":"(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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.","html":"<p>(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section <a href=\"/cgst-rules-2017/rule/79/\">79</a> (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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.</p>","words":88,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/145/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}