Notice to a third person under section 79(1) (c)

GST – GST DRC – 13 – FORM GST DRC – 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) To The ___________ Particulars of defaulter – GSTIN – Name – Demand order No.: Date: Reference No. of recovery: Date: Period: Whereas a sum of Rs. << >> on account of tax, cess, interest and penalty is payable under the provisions of the <> Act by <> holding <> who has failed to make payment of such amount; and/or It is observed that a sum of rupees – is due or may become due to the said taxable person from you; or It is observed that you hold

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