CGST Rules Rule 64 — Form and manner of submission of return by persons required to deduct tax at source
CGST Rules, 2017 · Form and manner of submission of return by persons required to deduct tax at source
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Rule 64 of the CGST Rules, 2017 governs Form and manner of submission of return by persons required to deduct tax at source. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 64 CGST: Form and manner of submission of return by persons required — eligibility, conditions, case laws and compliance impact under Indian tax law.
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Substituted vide Notification No. 51/2023-CT dated 29.09.2023 for "Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.".