Rule 66. Form and manner of submission of return by a person required to deduct tax at source .-

Important Keyword: FORM GSTR-7, section 51, FORM GSTR-7A.

GST Rule 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).

1. Substituted vide Notification No. 31/2019 – CT dated 28.06.2019.

2. Omitted vide Notification No. 31/2019 – CT dated 28.06.2019.

3. Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.

Read More: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Official Income Tax Return filing website: https://incometaxindia.gov.in/