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of <h1>GST DRC-13 Notice: Pay Defaulter's Due Amount Under Section 79(1)(c) or Face Liability as Defaulter</h1> This document is a GST DRC-13 notice issued to a third party under section 79(1)(c) of the GST Act. It requires the recipient to pay a specified sum to the government, which is due from a defaulter who has not paid their tax, cess, interest, and penalty. The notice instructs the recipient to pay the amount either immediately or when it becomes due, and compliance will be considered as payment authorized by the defaulter. Failure to comply will result in the recipient being deemed a defaulter and liable for the specified amount. Compliance will discharge the recipient's liability to the defaulter.
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