Form and manner of submission of return by a person required to deduct tax at source
Rule 66 of the CGST Rules
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A TDS deductor files GSTR-7 by the tenth of the following month; the deduction certificate in GSTR-7A is made available to the deductee, who sees the credit in his electronic cash ledger.
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The exact words of the law
950 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 4 [ , 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 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).
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-11-01 · Inserted
20/2024-CTdated08
Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.
2019-06-28 · Substituted
31/2019-CTdated
Substituted vide Notification No. 31/2019 – CT dated 28.06.2019.
2019-06-28 · Omitted
31/2019-CTdated
Omitted vide Notification No. 31/2019 – CT dated 28.06.2019.
2019-06-28 · Inserted
31/2019-CTdated
Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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