Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 145, verbatim (show)
Rule 145. Recovery from a third person . -
(1) 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.
(2) 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 GSTDRC-14 to the third person clearly indicating the details of the liability so discharged.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Third person deposit notice 145(1)
Questions to answer on the file4 questions
Payment discharge certificate 145(2)
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 79 of the CGST Act, 2017 | this provision requires Section 79 of the CGST Act, 2017 | 145(1) "clause (c) of sub-section (1) of section 79" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
See also
- Section 79 of the CGST Act, 2017: recovery of tax
References
- Central Board of Indirect Taxes and Customs. "Rule 145. Recovery from a third person". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 145 on the CBIC tax information portal