Which form is the monthly GST return for a registered person required to deduct tax under Section 51?
Question and options
Which form is the monthly GST return for a registered person required to deduct tax under Section 51?
GSTR-6
GSTR-8
GSTR-7
GSTR-5
Answer and explanation
Correct answer: C - GSTR-7
Section 39(3) of the CGST Act, 2017 and Rule 66(1) of the CGST Rules, 2017 require a person deducting tax under section 51 to file a monthly return in FORM GSTR-7. GSTR-5 is for non-resident taxable persons, GSTR-6 for input service distributors and GSTR-8 for e-commerce operators collecting tax.
Practice for these exams
-
All India Bar Examination (AIBE)
Subject revision
See pack details on LawMint.net -
IIT Kharagpur LL.M. Entrance
Subject revision
See pack details on LawMint.net -
CLAT PG
Subject revision for a passage-based exam
-
AILET PG
Subject revision
Related exam syllabi
More solved explanations in GST - levy, supply, input tax credit, registration & returns
- From 1 November 2026, what must happen for a discount given after a supply to be excluded from the value of that supply under section 15(3)(b) of the CGST Act, 2017?
- A registered company sells goods to a related registered company for ₹2,00,000, the value declared in its invoice. Comparable goods have an open market value of…
- Under rule 31 of the CGST Rules, 2017, how is the value of a supply determined when it cannot be determined under rules 27 to 30?
- Subject to the statutory utilisation order, which cross-use of GST input tax credit is permitted?
- A registered business receives machinery for taxable use in July 2025 and the supplier's valid tax invoice in September 2025. It first operates the machinery in…