Form and manner of submission of return by a person required to deduct tax at source
Rule 66 of the Central Goods and Services Tax Rules, 2017 deals with form and manner of submission of return by a person required to deduct tax at source. 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. The Act came into force on 22 Jun 2017.
(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.
Rule 66, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Rule 66
What does Rule 66 of the Central Goods and Services Tax Rules deal with?
Rule 66 of the Central Goods and Services Tax Rules is headed "Form and manner of submission of return by a person required to deduct tax at source". 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.
How do I find court cases under Rule 66 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 66, rule 66 CGST Rules 2017, rule 66 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 66 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 51 (Refund voucher), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Rule 66 of the Central Goods and Services Tax Rules come into force?
Rule 66 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 66, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.