Notice to a third person under section 79(1) (c)
GST DRC – 13
GST
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 or are likely to hold a sum of rupees – for or on account of the said person.
You are hereby directed to pay a sum of rupees to
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