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

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..... sion of return by a person required to deduct tax at source (1) Every registered person required to deduct tax at source under section 51 shall furnish a return in FORM GSTR-7 electronically throu .....

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..... 1 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). - - statute, statutory provisions legislation .....

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