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 [deductees] 1 on the common portal after [the due date of] 2 filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation] 3
1 Substituted for the words "suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A" vide Notf no. 31/2019 - CT dt 28.6.2019
2 Omitted vide Notf no. 31/2019 - CT dt 28.6.2019
3 Inserted vide Notf no. 31/2019 - CT dt 28.6.2019
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).
1 Substituted for the words "suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A" vide Notf no. 31/2019 - CT dt 28.6.2019
2 Omitted vide Notf no. 31/2019 - CT dt 28.6.2019
3 Inserted vide Notf no. 31/2019 - CT dt 28.6.2019
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