{"id":4103,"date":"2017-06-29T12:35:57","date_gmt":"2017-06-29T07:05:57","guid":{"rendered":""},"modified":"2017-06-29T12:35:57","modified_gmt":"2017-06-29T07:05:57","slug":"form-and-manner-of-submission-of-return-by-a-person-required-to-deduct-tax-at-source","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=4103","title":{"rendered":"Form and manner of submission of return by a person required to deduct tax at source"},"content":{"rendered":"<p>Rule 66<br \/>Form and manner of submission of return by a person required to deduct tax at source<br \/>GST<br \/>Returns<br \/>Rule 66 of Central Goods and Services Tax Rules, 2017<br \/>66. Form and manner of submission of return by a person required to deduct tax at source.-<br \/>\n(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&nbsp;4[, on or before the tenth day of the month succeeding the calendar month,] electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.<br \/>\n(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the 1[ded<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=28410\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 66Form and manner of submission of return by a person required to deduct tax at sourceGSTReturnsRule 66 of Central Goods and Services Tax Rules, 201766. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=4103\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Form and manner of submission of return by a person required to deduct tax at source&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4103","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4103"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4103\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}