Rule 145
Recovery from a third person.
GST
DEMANDS AND RECOVERY
Rule 145 of Central Goods and Services Tax Rules, 2017
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 t
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