Rule 145 of CGST Rules 2017: Recovery from a Third Person

Rule 145 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Recovery from a Third Person

Provisions under Rule 145 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Recovery from a Third Person”, are as under:

CGST Rule 145: Recovery from a Third Person (Chapter-XVIII: DEMANDS AND RECOVERY) 

(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), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 28 June 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 28 June 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE

Further, it may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India

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