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CHAPTER VIII - RETURNS
Rule 66 of CGST Rules - Form and m...
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66. Form and manner of submission of return by a person required to deduct tax at source.[1]
(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 [2][, on or before the tenth day of the month succeeding the calendar month,] 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 [3][deductees] on the common portal after [4][***] filing of FORM GSTR-7 [5][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). |
[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[2] Words inserted by Rule 5 of The CGST(2nd A)R, 2024 vide Notification No. 20/2024-Central Tax. dt. 08-10-2024 wef 01-11-2024.
[3] Substituted for words “suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A” by Rule 7(a) of The CGST(4th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019.
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