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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016] Chapters List Draft GST Return Rules This

Rule 7 - Form and manner of submission of return by a person required to deduct tax at source - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]

DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]
Draft GST Return Rules
  • Contents

7.  Form and manner of submission of return by a person required to deduct tax at source

(1) Every registered taxable person required to deduct tax at source under section 37 shall furnish a return in FORM GSTR-7 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.

(2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-7.

(3) The certificate referred to in sub-section (3) of section 37 shall be made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return filed under sub-rule (1).

 
 
 
 

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