Rule 66 of CGST Rules 2017: Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)

Provisions under Rule 66 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)”, are as under:

CGST Rule 66: Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS) (Chapter-VIII: Returns)

(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 suppliers in Part C of FORM GSTR 2A and FORM GSTR 4A deductees [text substituted from 28/06/2019: refer Note 1(a)] on the common portal after the due date of [text omitted from 28/06/2019: refer Note 1(b)] filing of FORM GSTR 7 for claiming the amount of tax deducted in his electronic cash ledger after validation. [text inserted from 28/06/2019: refer Note 1(c)].

(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).

Amendments History:

1. Amendments in sub-rule (2) from 28/06/2019 vide Notification 31/2019:

(a) the text ‘suppliers in Part C of FORM GSTR 2A and FORM GSTR 4A’ substituted with the text ‘deductees’.

(b) the text ‘the due date of’ omitted.

(c) the text ‘for claiming the amount of tax deducted in his electronic cash ledger after validation’ inserted.

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