The concerned officer has to issue a notice in FORM GST DRC-13 to the third person as per clause (c) of sub-section (1) of section 79 for recovery of tax amounts of the defaulted taxpayer from whom the amount is due or payable by the third person.
The concerned officer has to issue a notice in FORM GST DRC-13 to the third person as per clause (c) of sub-section (1) of section 79 for recovery of tax amounts of the defaulted taxpayer from whom the amount is due or payable by the third person.