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GST RULES-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-7 ¹¹³[on or before the tenth day of the month succeeding the calendar month] 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 [deductees]¹⁰⁹ [suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A]¹¹⁰ on the common portal after [the due date of ]¹¹¹filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation]¹¹².

(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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¹⁰⁹ Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019
¹¹⁰ Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019
¹¹¹ Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019
¹¹² Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019
113 Inserted Vide Notification Number 20/2024 Dated 08.10.2024 w.e.f. 01.11.2024.