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 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).
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].