Rules Rule 66 of CGST Rules 2017 :- Form and Manner of Submission of return by a person required to deduct tax at source, as amended by Notifications and Circulars

Financial Year: 2017

Rule 66

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

 

(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

 

Notification No 31/2019 Central Tax Amended and the new Sub Rule (2) is amended as follows:-

 

(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 deductees  

on the common portal after

due date of filing of FORM GSTR-7

for 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)

 

 

Thanks

CA Rahul Gupta