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

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