Recovery from a third person under GST uses notice and discharge certificate procedures for third-party payment. Recovery from a third person under the GST recovery framework permits the proper officer to serve a notice in FORM GST DRC-13 on a third person covered by section 79(1)(c), directing deposit of the amount specified in the notice. Where the third person makes payment in response to the notice, the proper officer must issue a certificate in FORM GST DRC-14 recording the details of the liability discharged.