Term Recovery from a third person under GST

Meaning of Recovery from a third person

 

A brief description about Recovery from a third person under GST is explained here.   You may contact concerned government agency for latest update.

Recovery from a third person.-

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.

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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