Statutory text — CGST Rules, 2017, as amendedRule 145
Rule 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-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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source