Rule 66 - Form and manner of submission of return by a person required to deduct tax at source - Central Goods and Services Tax Rules, 2017

66. Form and manner of submission of return by a person required to deduct tax at source.- (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 ] on the common portal after 2 [***** ] filing of FORM GSTR-7 3 [ 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 1. Substituted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28.6.2019​​​​​​​ before it was read as suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A 2. Omitted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28.6.2019​​​​​​​​​​​​​​ before it was read as the due date of 3. Inserted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28.6.2019​​​​​​​​​​​​​​