(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 2 [****] 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).
Amendment notes
1. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.
3. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
","words":159,"text_source":"published"},"rule":{"number":"66","heading":"Form and manner of submission of return by a person required to deduct tax at source","text":"(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 2 [****] 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). Amendment notes 1. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019. 2. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019. 3. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.","html":"(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 2 [****] 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).
Amendment notes
1. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.
3. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
","words":159,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/66/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}