How to file Return by a person Required to deduct TDS under GST

Rule 66 of CGST Rules 2017

66. 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 (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

• The details fur­nished by the deduc­tor under sub-rule (1) shall be made avail­able elec­tron­i­cal­ly to each of the sup­pli­ers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the com­mon por­tal after the due date of fil­ing of FORM GSTR‑7.

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).