CGST Rules Rule 66 — Form and manner of submission of return by persons required to collect tax at source

CGST Rules, 2017  ·  Form and manner of submission of return by persons required to collect tax at source

CGST Rules 4 Amendments

Quick Answer

Rule 66 of the CGST Rules, 2017 governs Form and manner of submission of return by persons required to collect tax at source. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 66 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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Amendments 4
(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 , on or before the tenth day of the month succeeding the calendar month,4 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 deductees1 on the common portal after ****2 filing of FORM GSTR-7 for claiming the amount of tax deducted in his electronic cash ledger after validation3.
(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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Amendment History

1234Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2019↑ view in text

Substituted vide Notification No. 31/2019 - CT dated 28.06.2019.

2
2019↑ view in text

Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.

3
2019↑ view in text

Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.

4
2024↑ view in text

Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.

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