https://www.taxtmi.com/acts?id=29798 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. en-us Wed, 05 Jul 2017 15:34:56 +0530 Sat, 27 Jun 2026 13:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29798 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. Act-Rules GST Wed, 05 Jul 2017 15:34:56 +0530 https://www.taxtmi.com/acts?id=29798