CGST Rules – Central Goods and Services Tax Rules, 2017

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

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)