Rule 145 of CGST Rules - Recovery from a third person

Rule 145 of CGST Rules - Recovery from a third person

(updated as on 15.11.2017)

(1) The proper officer may serve upon a personreferred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule asthe third person), a notice in FORM GST DRC-13 directing him to deposit the amountspecified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issuedunder sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to thethird person clearly indicating the details of the liability so discharged.

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CHAPTER - XVIII

DEMANDS AND RECOVERY

Chapter XVIIIof CGST Rules,2017 consists of twenty rules relating to Demand & Recovery Rulesunder the GST regime. All this rules are available for your ready reference. Rule 142 :Notice and order for demand of amounts payable under the Act Rule 143 :Recovery by deduction from any money owed Rule 144 :Recovery by sale of goods under the control of proper officer Rule 145 :Recovery from a third person Rule 146 :Recovery through execution of a decree, etc. Rule 147 :Recovery by sale of movable or immovable property Rule 148 : Prohibition against bidding or purchase by officer Rule 149 :Prohibition against sale on holidays Rule 150 :Assistance by police Rule 151 :Attachment of debts and shares, etc. Rule 152 :Attachment of property in custody of courts or Public Officer Rule 153 :Attachment of interest in partnership Rule 154 :Disposal of proceeds of sale of goods and movable or immovable property Rule 155 :Recovery through land revenue authority Rule 156 :Recovery through court Rule 157 :Recovery from surety Rule 158 :Payment of tax and other amounts in installments Rule 159 :Provisional attachment of property Rule 160 :Recovery from company in liquidation Rule 161 :Continuation of certain recovery proceedings

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