Which form is made available electronically as the GST tax deduction certificate under Rule 66?
Question and options
Which form is made available electronically as the GST tax deduction certificate under Rule 66?
GSTR-7A
GSTR-7
GSTR-8
GSTR-1
Answer and explanation
Correct answer: A - GSTR-7A
Under section 51(3) of the CGST Act, 2017 and Rule 66(3) of the CGST Rules, 2017, the certificate of tax deducted at source is made available electronically to the deductee in FORM GSTR-7A on the basis of the deductor's return. FORM GSTR-7 is that return, and GSTR-8 is the statement of an e-commerce operator collecting tax.
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