Tax deduction at source compliance: electronic filing in prescribed return triggers supplier records and deductee certificate issuance. Registered deductors must file returns electronically in FORM GSTR-7 via the Common Portal or an authorised Facilitation Centre. Data filed will populate Part C of FORM GSTR-2A for suppliers after the return due date, and an electronic deductee certificate will be issued as FORM GSTR-7A on the Common Portal based on the filed return.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source compliance: electronic filing in prescribed return triggers supplier records and deductee certificate issuance.
Registered deductors must file returns electronically in FORM GSTR-7 via the Common Portal or an authorised Facilitation Centre. Data filed will populate Part C of FORM GSTR-2A for suppliers after the return due date, and an electronic deductee certificate will be issued as FORM GSTR-7A on the Common Portal based on the filed return.
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