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.
GST Tip – 356
As per section 79, subsection 1 clause c(i), the concerned office can issue a notice to any other person from whom the amount is due or becomes payable or to paid to the defaulted taxpayer, asking the said person to pay such amount to the government and not to the defaulted taxpayer.
GST Tip – 352
After the issue of notice / order by the concerned taxpayer for the recovery of duty and the taxpayer defaults the same, then as per (b) of sub-section (1) of section 79, the officer can sell the goods of the defaulted taxpayer after preparing the list of such goods and selling it in the market and also recover the costs incurred for selling the same.
GST Tip – 351
When a notice is issued in FORM GST DRC- 01 to the taxpayer for non-payment of tax or short payment of tax or input tax credit utilized wrongly or availed wrongly or refund is issued erroneously by the concerned tax officer and the taxpayer does not pay the same, he is termed as defaulter and the concerned tax officer can issue FORM GST DRC-09 for recovery of the amount due to the defaulter from the department as per clause (a) of sub-section (1) of section 79 the CGST Act.
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