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of <h1>Central GST Rules 2017: Rule 145 details tax recovery process from third parties using FORM GST DRC-13 and DRC-14.</h1> The Central Goods and Services Tax Rules, 2017, under Rule 145, outline the procedure for recovering tax dues from a third party. A proper officer can issue a notice (FORM GST DRC-13) to a third party, directing them to deposit a specified amount. Once the third party pays the specified amount, the officer will provide a certificate (FORM GST DRC-14) confirming the discharge of the liability. This process ensures the recovery of dues through third-party involvement as per the prescribed legal framework.
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