Section 145: Recovery from a third person

Q: What does Section 145 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 145 TCITCR pertains to "Recovery from a third person". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 145 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs recovery from a third person. As verified on 19 May 2026.

Q: Is Section 145 TCITCR still in force?

Yes, Section 145 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 145 TCITCR?

धारा 145 TCITCR is the Devanagari Hindi reference for Section 145 of the The CGST (Input Tax Credit) Rules, 2017. Section 145 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs recovery from a third person. As verified on 19 May 2026.

Q: What is Dhara 145 TCITCR?

Dhara 145 TCITCR is the Roman Hindi reference for Section 145 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 145 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs recovery from a third person. As verified on 19 May 2026.

Q: How to cite Section 145 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 145, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 145 (India).

Law on Tips Editorial Board

(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 GST DRC-14 to the third person clearly indicating the details of the liability so discharged.