Rule 145 – Rules – DEMANDS AND RECOVERY – Central Goods and Services Tax Rules, 2017 – Rule 145 – Recovery from a third person.- 145. (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), t
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