FORM GST DRC-13 - Notice to a third person holding money for the defaulter
A third person owes or holds money for a taxpayer with recoverable unpaid dues.
Responsible actor: The proper officer serves the identified debtor or money-holder. Provision: Section 79(1)(c); rule 145(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current law checked 21 October 2026. Fictional September/October 2026 alternative branches, unsigned and unissued; source 2022 form plus identified later amendments.
Worked facts and completed entries
Alternative recovery branch: penalty 40000 (20000 each CGST/SGST) remains unpaid after the 1 June 2026 order and its three-month service-based payment period. Tax/interest were already discharged. No stay/prior recovery is assumed; methods are alternatives, never duplicate collections. Aster’s fictional customer Cedar Education Traders owes 30000 under invoice EDU-REC-26, due 10 September 2026. Notice2 September directs 30000 on becoming due, not the whole 40000 demand or an immediate payment before that debt is due.
Reference and addressee
| Reference number | ILLUSTRATION-DRC13-THIRD-2026-0902 |
|---|---|
| Date | 2 September 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Demand order / date | ILLUSTRATION-PENALTY-2026-0601 /1 June 2026 |
| Recovery reference / date | ILLUSTRATION-RECOVERY-2026-0902 /2 September 2026 |
| Period | January 2024, FY 2023–24 |
| To | Cedar Education Traders,22 Model Lane, Bengaluru560001 (fictional) |
| Selected debt / due date | 30000 /10 September 2026; no other held or likely-held money selected |
Outstanding components, INR
| Act | Tax / cess | Interest | Penalty | Fee | Other | Total |
|---|---|---|---|---|---|---|
| IGST | 0 | 0 | 0 | 0 | 0 | 0 |
| CGST | 0 | 0 | 20000 | 0 | 0 | 20000 |
| SGST | 0 | 0 | 20000 | 0 | 0 | 20000 |
| Cess | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 0 | 0 | 40000 | 0 | 0 | 40000 |
Selected third-person direction
Pay30000 to Government on 10 September 2026 when the invoice debt becomes due. The amount is the lesser of the 40000 outstanding Government demand and 30000 debt owed to Aster. Payment under this notice will discharge your debt to Aster only to the extent certified in DRC-14.
Consequences and right to prove no debt
After service, payment instead to Aster may create personal liability to the extent provided in section 79(1)(c). Failure to comply can make you a defaulter for the notice amount. Section 79(1)(c)(viii) permits proof that money was not due/held or likely to become due/held; genuine objections must be considered rather than treating an unproved debt as established.
Officer, place and execution
| Officer / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Place / date | Bengaluru /2 September 2026 |
| Signature | Not executed; no official notice, certificate or approval is simulated |
How this form moves the matter forward
- Verify the enforceable net outstanding amount, statutory recovery stage and any stay.
- Use only the recovery method and property/debt actually identified in this form.
- Credit actual recoveries once, issue the appropriate discharge/certificate and reconcile remaining liability.
Evidence supporting these entries
- Final order/service, expiry and appeal/stay record
- Current Act-wise liability and all prior payments/recoveries
- Ownership/debt/court/payment evidence specific to the selected recovery method
- Customer invoice, balance confirmation and due-date/notice-service evidence
Additional primary authority: Official CGST Act as on 11 June 2026, sections 78–80 PDF pages 73–75, section 83 PDF page 75, section 88 PDF pages 76–77, section 122(1)(vii).
Additional primary authority: Current rules 143–160, PDF pages 350–357; 144(5) payment from auction versus 147(12) payment from notice;159 current objection/release/expiry provisions.
Period and legal consequences
DRC-13 is the third-person notice; DRC-14 certifies actual payment. It is not a free-standing penalty on the debtor or a right to collect more than the relevant debt and outstanding dues.
Primary source and exact locator
Official notified form source: PDF pages 441-441; printed pages 435-435.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(c); rule 145(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer serves the identified debtor or money-holder. A third person owes or holds money for a taxpayer with recoverable unpaid dues.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Final order/service, expiry and appeal/stay record; Current Act-wise liability and all prior payments/recoveries; Ownership/debt/court/payment evidence specific to the selected recovery method.