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of <h1>Submit FORM GSTR-7 by the 10th for tax deduction under section 51; access details electronically for validation.</h1> Every registered person required to deduct tax at source under section 51 must submit a return in FORM GSTR-7 by the tenth day of the following month. This submission must be done electronically through the common portal or a designated Facilitation Centre. The details provided will be accessible to each deductee electronically for claiming the deducted tax amount after validation. Additionally, a certificate, as per sub-section (3) of section 51, will be available electronically to the deductee in FORM GSTR-7A based on the submitted return.
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