CGST Rules – Central Goods and Services Tax Rules, 2017
This rule was made and amended vide the following notifications
• Central Tax Notification No. 31/2019 (dated 28th June 2019)
(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 1suppliers in Part C of FORM
GSTR-2A and FORM-GSTR- 4Adeductees on the common portal after the2 due date of filing of
FORM GSTR-73for 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).
1Substituted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)
2Omitted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)
3Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)