Rule 66, Central Goods and Services Tax Rules, 2017 [S10-FBD]
As at 6 September 2026. In force from 1 July 2017 by Notification No. 10/2017-Central Tax, dated 28-6-2017 [N10-0KR].
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 , on or before the tenth day of the month succeeding the calendar month, 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 on the common portal after **** 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).
Defined terms in this text (8)
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
rule: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (51) "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: Rule 2, Central Goods and Services Tax Rules, 2017 [S10CS0] (In these rules, unless the context otherwise requires): (c) "section" means a section of the Act;
section: 362 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this rule, or naming it (13)
Notification No. 05/2025-CENTRAL TAX [N11-4Q8], 10 January 2025, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 8/2019-Central Tax [N10-FJ3], 8 February 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 13/2023-CENTRAL TAX [N10-ZKB], 24 May 2023, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 18/2019-Central Tax [N10-GNY], 10 April 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 20/2020-Central Tax [N10-NG0], 23 March 2020, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 26/2019-Central Tax [N10-H1Q], 28 June 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 40/2019-Central Tax [N10-HZE], 31 August 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 48/2019-Central Tax [N10-KD7], 9 October 2019, in force. The text contains "rule 66 of the said rules".
Notification No. 55/2019-Central Tax [N10-KMG], 14 November 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 59/2019-Central Tax [N10-KVE], 26 November 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 65/2019-Central Tax [N10-M13], 12 December 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 66/2018-Central Tax [N10-DVS], 29 November 2018, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Notification No. 78/2019-Central Tax [N10-MEX], 26 December 2019, in force. The text contains "rule 66 of the Central Goods and Services Tax Rules, 2017".
Cited by (0)
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Not held (0)
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Duties published under this rule (0)
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