# The Central Goods and Services Tax Rules, 2017, Rule 66: Form and manner of submission of return by a person required to deduct tax at source

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/66/

## 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.

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