Thursday, March 17, 2022

Rule 66 of CGST Rules 2017

Form and manner of submission of return by a person required to deduct tax at source.-

(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 [deductees]155 [suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A]156 on the common portal after [the due date of]157 filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation]158

(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).

Amendmends made to Rule 66 of CGST Rules 2017

155 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

156 Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

157 Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

158 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019