Rule
66. 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 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).
