Rule 66 of the Regulations under the

sule 66According to Rule 66 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha : Every registered person required to deduct tax at source under section 5166. (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