According to Rule 66 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
-
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.
-
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
on the common portal after the due date of filing of
FORM GSTR-7
.
- 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).
