FORM GST DRC-14 - Certificate discharging the third person to the extent paid
The recipient of a DRC-13 notice has actually paid the identified amount.
Responsible actor: The proper officer certifies payment to the third person. Provision: Section 79(1)(c)(v); rule 145(2).
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
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Cedar Education Traders pays 30000 on 10 September 2026 under the 2 September DRC-13 notice. This11 September certificate discharges Cedar’s corresponding 30000 debt to Aster. Government demand remaining is 10000; the certificate does not say Aster’s entire 40000 liability is paid.
Reference and addressee
| Reference number | ILLUSTRATION-DRC14-THIRD-2026-0911 |
|---|---|
| Date | 11 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 |
| Third-person recipient | Cedar Education Traders,22 Model Lane, Bengaluru560001 (fictional) |
| DRC-13 reference / date | ILLUSTRATION-DRC13-THIRD-2026-0902 /2 September 2026 |
| Actual payment / date | 30000 /10 September 2026; educational payment label, not a bank receipt |
Certificate paragraph
In response to the identified notice, Cedar has discharged 30000 for the named defaulter. This certificate constitutes a good and sufficient discharge of Cedar’s liability to Aster to that extent only. No amount is treated as paid twice.
Government-demand reconciliation
| CGST penalty paid / remaining | 15000 /5000 |
|---|---|
| SGST penalty paid / remaining | 15000 /5000 |
| Combined paid / remaining | 30000 /10000 |
| Tax / interest / other balance | Nil in this selected penalty-only recovery |
Officer, place and execution
| Officer / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Place / date | Bengaluru /11 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
- Genuine third-person deposit and head-wise liability update
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
The certificate’s statutory discharge concerns the third person’s corresponding debt; it does not automatically certify that all Government dues of the defaulter are extinguished.
Primary source and exact locator
Official notified form source: PDF pages 442-442; printed pages 436-436.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(c)(v); rule 145(2). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer certifies payment to the third person. The recipient of a DRC-13 notice has actually paid the identified amount.
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.