Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 66. Form and manner of submission of return by a person required to deduct tax at source (corresponding section 39)
*(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 4[,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 the 1[deductees]
[helldod old[suppliers in Part C of
FORM GSTR-2A and
FORM-GSTR- 4A ] helldod]
on the common portal after
[helldod 3omit[the due date of]
helldod]
filing of
FORM GSTR-7 2[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).
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1.Substituted Vide:
Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 7].
2.Inserted Vide: Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 7].
3.Omitted Vide: Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 7].
4. Inserted Vide:- Notification No. 20/2024-Central Tax dt. 08/10/2024 [Para 5] (w.e.f. 01.11.2024)