Form and manner of submission of return by a person required to deduct tax at source
Rule 7
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
7. Form and manner of submission of return by a person required to deduct tax at source
(1) Every registered person required to deduct tax at source under section 51 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 deta
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