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

Form and manner of submission of return by a person required to deduct tax at source
Rule 7
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
7. Form and manner of submission of return by a person required to deduct tax at source
(1) Every registered taxable person required to deduct tax at source under section 37 shall furnish a return in FORM GSTR-7 electronically through the Common Portal either directly or from a Facilitation Ce

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