Rule 66 CGST Rules 2017 : Form and manner of submission of return by a person required to deduct tax at source

By | July 13, 2017
(Last Updated On: July 5, 2018)

 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).


 Rule 66 CGST Rules 2017

Also refer CBIC Website Click here 

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Rule 66 CGST Rules 2017 , Print  Rule 66 CGST Rules 2017, Rule 66 of CGST Rules 2017, Latest Rule 66 of CGST Rules 2017, updated Rule 66 of CGST Rules 2017,

Leave a Reply

Your email address will not be published. Required fields are marked *