Rule - 66, Form and manner of submission of return by a person required to deduct tax at source (CGST Rules, 2017)

(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 *24*[deductees] on the common portal after *25*[****] filing of FORM GSTR-7 *26*[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:-

*24*. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019, prior to its substitution, it was read as:

"suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A".

*25*. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019, prior to its omission, it was read as: "the due date of".

*26*. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.