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

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 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 ! This rule was Substituted by Notification No. MGST.1023/C.R. 52(3)/Taxation-1.—(Notification No. 51/2023, Second Amendment, 2023), dated 16th October, 2023, (w.e.f. 16th October, 2023).

155 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] on the common portal after 2[*****] filing of FORM GSTR-7 3[on or before the tenth day of the month succeeding the calendar month,] 4[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).

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section66
Marginal noteForm and manner of submission of return by a person required to deduct tax at source
JurisdictionState of Maharashtra
StatusIn force as published by the source

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