Form and manner of submission of return by a person required to deduct tax at source

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Full Text of the Document

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.... furnish a return in FORM GSTR-7 ^4[, on or before the tenth day of the month succeeding the calendar month,] 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 ^1[deductees] on the common portal after ^2[*****]....