This section outlines the procedure for recovering tax dues from a third party. If someone owes money to the government, the tax officer can send a notice to a third person who owes money to the taxpayer. This notice, issued in a specific form called FORM GST DRC-13, instructs the third person to pay the amount specified directly to the government. Once the third person makes the payment, the tax officer will provide them with a certificate in another form, FORM GST DRC-14, confirming that the payment has been received and specifying the liability that has been settled. This process ensures that the government can recover dues by redirecting payments from third parties who owe money to the taxpayer. This method is a part of the broader tax recovery processes outlined under the GST law.
Note: It is an AI generated summary for reference purpose only.
145. Recovery from a third person
(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-13directing 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-14to the third person clearly indicating the details of the liability so discharged.
