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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