sule 6666. (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 4[, on or before the tenthNotes (History of Amendments in Bare Text): 1. CGST Rule 66 introduced vide Notification 102017, effective 01072017.. 2. Amendments in sub-rule (2) from 28062019