Section 66(2) in The Central Goods and Services Tax Rules, 2017
(2)The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the [deductees] [Substituted 'suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A' by Notification No. G.S.R. 457(E), dated 28.6.2019.] on the common portal after the [***] [Omitted 'the due date of' by Notification No. G.S.R. 457(E), dated 28.6.2019.] filing of FORM GSTR-7 [for claiming the amount of tax deducted in his electronic cash ledger after validation] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.].
