Rule 66 of the CGST Rules, 2017 – 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[the due date of] 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).

1. Substituted vide Notification No. 31/2019 dated 28^th June, 2019 w.e.f. 28-6-2019, earlier read as “suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A”

2. Omitted vide Notification No. 31/2019 dated 28^th June, 2019 w.e.f. 28-6-2019.

3. Inserted vide Notification No. 31/2019 dated 28^th June, 2019 w.e.f. 28-6-2019.