Rule - 66, Form and manner of submission of return by a person required to deduct tax at source (CGST Rules, 2017)
Rule - 66, Form and manner of submission of return by a person required to deduct tax at source (CGST Rules, 2017)
Form and manner of submission of return by a person required to deduct tax at source.
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the *1*[deductees] on the common portal after *2*[*****] filing of FORM GSTR-7 *3*[for claiming the amount of tax deducted in his electronic cash ledger after validation].
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
Notes:-
*1*. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as "suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A"
*2*. Omitted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as "the due date of"
*3*. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019
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