Section 66: Form and manner of submission of return by a person required to deduct tax at source

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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 [deductees]107 [suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A]108 on the common portal after [the due date of ]109filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation]110.

(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).

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	66
Marginal note	Form and manner of submission of return by a person required to deduct tax at source
Jurisdiction	Central
Status	In force as published by the source

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