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.
CBIC Updates (GST) |
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
IGST: IGST Act/ Definitions, IGST Rules |
UTGST: UTGST Act/ Definitions, UTGST Rules |
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |
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