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

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

CGST Rule 66: Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS) (Chapter VIII: Returns) [*1]

(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, on or before the tenth day of the month succeeding the calendar month, [*3] 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 [*2(a)] on the common portal after [*2(b)] filing of FORM GSTR 7 for claiming the amount of tax deducted in his electronic cash ledger after validation [*2(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).

Notes (History of Amendments in Bare Text):

1. CGST Rule 66 introduced vide Notification 10/2017, effective 01/07/2017.

2. 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 after the text “FORM GSTR-7”.

3. In sub-rule (1), the text “, on or before the tenth day of the month succeeding the calendar month,” inserted after the text “FORM GSTR-7” from 01/11/2024 vide Notification 20/2024.