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 on the common portal after the due date of filing of FORM GSTR 7 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).

Amendments History:

1. In sub-rule (2), the text ‘suppliers in Part C of FORM GSTR 2A and FORM GSTR 4A’ substituted with the text ‘deductees’ vide Central Tax Notification 31/2019 dt. 28/06/2019.

2. In sub-rule (2), the text ‘the due date of’ omitted vide Central Tax Notification 31/2019 dt. 28/06/2019.

3. In sub-rule (2), the text ‘for claiming the amount of tax deducted in his electronic cash ledger after validation’ inserted vide Central Tax Notification 31/2019 dt. 28/06/2019.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.