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

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..... 6]
7. Form and manner of submission of return by a person required to deduct tax at source (1) Every registered taxable person required to deduct tax at source under section 37 shall furnish a re .....

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..... sub-section (3) of section 37 shall be made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return filed under sub-rule (1). -
Statute, statutor .....

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