# The Central Goods and Services Tax Rules, 2017, Rule 145: Recovery from a third person

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/145/

## 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.

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