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 CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 66 TCAPR pertains to "Form and manner of submission of return by a person required to deduct tax at source". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 66 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 TCAPR still in force?

Yes, Section 66 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 66 TCAPR?

धारा 66 TCAPR is the Devanagari Hindi reference for Section 66 of the The CGST (Anti-Profiteering) Rules, 2017. Section 66 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 TCAPR?

Dhara 66 TCAPR is the Roman Hindi reference for Section 66 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 66 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 66, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) 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).