Chapter VIII
Returns
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 1[deductees] on the common portal after the 2[due date of] filing of FORM GSTR-7 3[ 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).
Note :-
1. Substituted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.
in sub-rule (2) for the words, letters and figures,
suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A
the following words, letters and figures shall be substituted namely ;
deductees.
2. Omitted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.
3. Inserted by Notification No. 31/2019 – Central Tax Dated 28.06.2019. |