Section 66: Form and manner of submission of return by a person required to deduct tax at source

Q: What does Section 66 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 66 GST pertains to "Form and manner of submission of return by a person required to deduct tax at source". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 66 of The Central Goods and Services Tax Rules, 2017 (GST) governs form and manner of submission of return by a person required to deduct tax at source. As verified on 19 May 2026.

Q: Is Section 66 GST still in force?

Yes, Section 66 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 66 GST?

धारा 66 GST is the Devanagari Hindi reference for Section 66 of the The Central Goods and Services Tax Rules, 2017. Section 66 of The Central Goods and Services Tax Rules, 2017 (GST) governs form and manner of submission of return by a person required to deduct tax at source. As verified on 19 May 2026.

Q: What is Dhara 66 GST?

Dhara 66 GST is the Roman Hindi reference for Section 66 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 66 of The Central Goods and Services Tax Rules, 2017 (GST) governs form and manner of submission of return by a person required to deduct tax at source. As verified on 19 May 2026.

Q: How to cite Section 66 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 66, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 66 (India).

Law on Tips Editorial Board

(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 [deductees] [Substituted 'suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A' by Notification No. G.S.R. 457(E), dated 28.6.2019.] on the common portal after the [***] [Omitted 'the due date of' by Notification No. G.S.R. 457(E), dated 28.6.2019.] filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.].

(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).