{"id":5846,"date":"2017-07-05T15:34:56","date_gmt":"2017-07-05T10:04:56","guid":{"rendered":""},"modified":"2017-07-05T15:34:56","modified_gmt":"2017-07-05T10:04:56","slug":"recovery-from-a-third-person","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5846","title":{"rendered":"Recovery from a third person."},"content":{"rendered":"<p>Rule 145<br \/>Recovery from a third person.<br \/>GST<br \/>DEMANDS AND RECOVERY<br \/>Rule 145 of Central Goods and Services Tax Rules, 2017<br \/>Recovery from a third person.-<br \/>\n145. (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 &#8220;the third person&#8221;), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice.<br \/>\n(2) Where the third person makes the payment of the amount specified in t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=29798\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 145Recovery from a third person.GSTDEMANDS AND RECOVERYRule 145 of Central Goods and Services Tax Rules, 2017Recovery 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 &#8220;the third person&#8221;), a notice in &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5846\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Recovery from a third person.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5846","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5846"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5846\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}