Rule 66 CGST Rules 2017
Summary of Rule 66 CGST Rules 2017
( Rule 66 CGST Rules 2017 explains Form and manner of submission of return by a person required to deduct tax at source and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 66 CGST Rules 2017
Form and manner of submission of return by a person required to deduct tax at source
66 . (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 suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A on the common portal after the due date of filing of FORM GSTR-7 .
(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).
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