(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 Commissioner.

(2)

The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the [deductees] [Substituted 'suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A' by Notification No. G.S.R. 457(E), dated 28.6.2019.] on the common portal after the [***] [Omitted 'the due date of' by Notification No. G.S.R. 457(E), dated 28.6.2019.] filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.].

(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).