CGST Rules Rule 145 — Recovery from a third person
CGST Rules, 2017 · Recovery from a third person
Quick Answer
Rule 145 of the CGST Rules, 2017 governs Recovery from a third person. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 145 CGST: Recovery from a third person — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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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CGST Rules Rule 145 was introduced as part of the CGST Rules, 2017.