IndiaAudit Lens

Rule 66 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Bars, duties and time limits

Rule 66(1)The deductor furnishes electronic FORM GSTR-7 through the portal, directly or through a notified Facilitation Centre, by the tenth day of the month following the calendar month.

Procedure, powers and definitions

Rule 66(2)After FORM GSTR-7 filing, each deductee can access the deduction details and claim the amount in the electronic cash ledger after validation.
Rule 66(3)The portal makes the section 51(3) certificate available to the deductee in FORM GSTR-7A based on the return.

A registered tax deductor under section 51 must file FORM GSTR-7 by the tenth day of the following month. Rule 66 makes the filed deduction details available to each deductee for a validated claim in the electronic cash ledger. The deduction certificate in FORM GSTR-7A is also made available electronically on the basis of that return.^[1]

Quick facts

Rule 66, CGST Rules, 2017

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

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	VIII, Returns
Rule title	Form and manner of submission of return by a person required to deduct tax at source
Amendments
Last amendment	1 November 2024: Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.
Amendments	4 footnotes in the CBIC text (table)
Related provisions
Sections	Section 39 of the CGST Act, 2017, Section 51 of the CGST Act, 2017
Forms named	FORM GSTR-7, FORM GSTR-7A
Structure 66(1)Deductor GSTR-7 furnishing 66(1)GSTR-7 monthly deadline 66(2)Deductee electronic availability after filing 66(2)Validated deducted-tax cash-ledger claim 66(3)GSTR-7A certificate availability
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 66, verbatim (show)

Rule 66

Rule 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 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.

(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the ¹[deductees] on the common portal after ²[****] filing of FORM GSTR-7 ³[for claiming the amount of tax deducted in his electronic cash ledger after validation].

(3) 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 vide Notification No. 31/2019 - CT dated 28.06.2019.

2. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.

3. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.

4. Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Deductor GSTR-7 furnishing 66(1)

Questions to answer on the file8 questions

Is deductor gstr-7 furnishing under examination?
Is the deductor registered under section 25?
Is this person required to deduct tax under section 51?
Was the filing furnished in FORM GSTR-7?
Was this filing submitted electronically?
Was this filing submitted on the common portal?
Which submission route was used: directly or Facilitation Centre?
Was the Facilitation Centre notified by the Commissioner for this submission?

Ticks stay in this browser only.

GSTR-7 monthly deadline 66(1)

Questions to answer on the file4 questions

Is gstr-7 monthly deadline under examination?
On what date was the GSTR-7 furnished?
What documented applicable deadline governs this GSTR-7 after period and extension verification?
Does the filing period fall within the tenth-day law state?

Ticks stay in this browser only.

Deductee electronic availability after filing 66(2)

Questions to answer on the file5 questions

Is deductee electronic availability after filing under examination?
Was the corresponding GSTR-7 under section 39(3) furnished for this deductor and calendar month?
Were this deductee’s corresponding deduction details made available electronically?
Were those details available to this deductee on the common portal?
Did the availability occur after the corresponding GSTR-7 filing?

Ticks stay in this browser only.

Validated deducted-tax cash-ledger claim 66(2)

Questions to answer on the file3 questions

Is validated deducted-tax cash-ledger claim under examination?
Was the amount deducted validated before this claim?
Did the deductee claim that deducted tax in their electronic cash ledger?

Ticks stay in this browser only.

GSTR-7A certificate availability 66(3)

Questions to answer on the file5 questions

Is gstr-7a certificate availability under examination?
Is the certificate in FORM GSTR-7A?
Was that certificate made available electronically to the deductee?
Was it made available on the common portal?
Was the certificate based on the corresponding GSTR-7 furnished under sub-rule (1)?

Ticks stay in this browser only.

Amendment history

The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 66 as footnoted in the CBIC text
Note	Change
1	Substituted vide Notification No. 31/2019 - CT dated 28.06.2019.^[2]
2	Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.^[2]
3	Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.^[2]
4	Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.^[3]

Provisions connected to Rule 66
Provision	Connection	Words that tie them
Section 51 of the CGST Act, 2017	this provision requires Section 51 of the CGST Act, 2017	66(1) "section 51"
Section 39 of the CGST Act, 2017	this provision requires Section 39 of the CGST Act, 2017	66(1) "furnish a return"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (16)

Number	Date	Subject
Notification No. 05/2025-Central Tax	10 January 2025	Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
Notification No. 20/2024-Central Tax	8 October 2024	Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017
Notification No. 13/2023-Central Tax	24 May 2023	Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
Notification No. 20/2020-Central Tax	23 March 2020	Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020.
Notification No. 78/2019-Central Tax	26 December 2019	Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
Notification No. 65/2019-Central Tax	12 December 2019	Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
Notification No. 59/2019-Central Tax	26 November 2019	Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
Notification No. 55/2019-Central Tax	14 November 2019	Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
Notification No. 48/2019-Central Tax	9 October 2019	Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019.
Notification No. 40/2019-Central Tax	31 August 2019	Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
Notification No. 26/2019-Central Tax	28 June 2019	Seeks to extend the due date of filing returns in FORM GSTR-7. amended by a later instrument
Notification No. 31/2019-Central Tax	28 June 2019	Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument
Notification No. 18/2019-Central Tax	10 April 2019	Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019.
Notification No. 08/2019-Central Tax	8 February 2019	Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019.
Notification No. 66/2018-Central Tax	29 November 2018	Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018 amended by a later instrument
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of Rule 66 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified

See also

Section 51 of the CGST Act, 2017: tax deduction at source
Section 39 of the CGST Act, 2017: furnishing of returns

References

Central Board of Indirect Taxes and Customs. "Rule 66. Form and manner of submission of return by a person required to deduct tax at source". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
Notification No. 31/2019-Central Tax, dated 28 June 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnotes 1, 2 and 3.
Notification No. 20/2024-Central Tax, dated 8 October 2024: Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017. Cited in CBIC footnote 4.

External links

CGST Rules, 2017, Rule 66 on the CBIC tax information portal