Rules 65 and 66 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 65 requires an Input Service Distributor to furnish a return in FORM GSTR-6, prepared from the details in FORM GSTR-6A. Rule 66 requires a person who deducts tax at source under section 51 to furnish a return in FORM GSTR-7 on or before the tenth day of the next month, after which the details reach each deductee and a certificate in FORM GSTR-7A is made available.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
An Input Service Distributor files FORM GSTR-6 on the basis of the details in FORM GSTR-6A, adding, correcting or deleting where required; it contains the tax invoices on which credit has been received and those issued under section 20. A deductor under section 51 files FORM GSTR-7 on or before the tenth day of the month succeeding the calendar month, and the certificate under section 51(3) is made available to the deductee in FORM GSTR-7A. The rules print no late fee.
The sections behind the rules
Rule 65 is the return for the Input Service Distributor under the scheme of sections 20 and 21 (see section 20: ISD credit distribution and section 21: excess distribution, recovery and penalties); the distribution itself is in rule 39 (see rule 39: the turnover formula and the relevant period). Rule 66 is the return for the deductor under section 51 (see section 51: who must deduct tax at source). If you need these returns prepared, see our GST return filing service.
Rule 65: Input Service Distributor
"Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner."
Parts:
- Who. Every Input Service Distributor.
- Starting point. The details in FORM GSTR-6A. Rule 60(1) makes the details of outward supplies available in FORM GSTR-6A: see rule 60.
- Edits. Where required, after adding, correcting or deleting the details.
- The return. FORM GSTR-6, electronically, through the common portal, directly or from a Facilitation Centre notified by the Commissioner.
- Contents named. The tax invoices on which credit has been received, and those issued under section 20.
- Time. Rule 65 prints no due date.
The invoices furnished by an Input Service Distributor in FORM GSTR-6 are made available to the recipient of credit in Part B of FORM GSTR-2A, under rule 60(3).
Rule 66: person required to deduct tax at source
Sub-rule (1): FORM GSTR-7
"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 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."
The words "on or before the tenth day of the month succeeding the calendar month," were inserted by Notification No. 20/2024 - CT dated 08.10.2024, with effect from 01-11-2024, as the footnote records.
Sub-rule (2): details to the deductee
"The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the deductees on the common portal after filing of FORM GSTR-7 for claiming the amount of tax deducted in his electronic cash ledger after validation."
The footnotes record that "deductees" replaced earlier wording, the words "the due date of" were omitted, and the words "for claiming the amount of tax deducted in his electronic cash ledger after validation" were inserted, all by Notification No. 31/2019 - CT dated 28.06.2019. The sub-rule says the details are made available after the filing of FORM GSTR-7. For the recipient's side, see rule 60(4).
Sub-rule (3): the certificate
"The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1)."
The two rules side by side
| Feature | Rule 65 | Rule 66 |
|---|---|---|
| Who | Input Service Distributor | Registered person required to deduct tax at source under section 51 (the deductor) |
| Return | FORM GSTR-6 | FORM GSTR-7 |
| Starting point | Details in FORM GSTR-6A | Not stated |
| Contents named | Tax invoices on which credit has been received and those issued under section 20 | Not stated |
| Due date | Not stated | On or before the tenth day of the month succeeding the calendar month |
| Output for the other side | Part B of FORM GSTR-2A (rule 60(3)) | Details to deductees; certificate in FORM GSTR-7A |
Who does what, by when
| Who | What | Form | When | Rule |
|---|---|---|---|---|
| Input Service Distributor | Furnishes return from FORM GSTR-6A details, edited where required | FORM GSTR-6 | No date printed | 65 |
| Deductor | Furnishes return | FORM GSTR-7 | On or before the tenth day of the month succeeding the calendar month | 66(1) |
| Common portal | Makes the deductor's details available to each deductee after filing | On the common portal | After filing of FORM GSTR-7 | 66(2) |
| Common portal | Makes the certificate under section 51(3) available to the deductee | FORM GSTR-7A | On the basis of the return | 66(3) |
A worked example
Corporate Services Centre of Northwind Industries, an invented company, is registered as an Input Service Distributor. During a month, FORM GSTR-6A shows invoices for services received on behalf of its branches. The company checks the details, adds one invoice that is missing and corrects another, and furnishes FORM GSTR-6 containing the tax invoices on which credit has been received and the invoices issued under section 20. The return is filed electronically through the common portal.
Separately, Municipal Works Department (an invented body) is required to deduct tax at source under section 51. For a calendar month in which it made deductions, it furnishes FORM GSTR-7 on or before the tenth day of the next month. Once filed, the details are made available to each deductee on the common portal; the deductee may claim the tax deducted in his electronic cash ledger after validation. The certificate under section 51(3) is made available to the deductee in FORM GSTR-7A on the basis of the return.
Points to watch
- ISD returns start from FORM GSTR-6A. The Input Service Distributor may add, correct or delete.
- Rule 65 has no due date. Do not assume one from another rule.
- The deductor's date is the tenth. It is the earliest of the monthly return dates in this Chapter.
- The certificate is made available, not issued by hand. Rule 66(3) says it is made available to the deductee on the common portal.
- Registration route. Deductors register under rule 12: see rule 12 of the CGST Rules, 2017.
Need help with ISD or TDS returns?
These returns are small in volume but strict on timing and matching. We prepare FORM GSTR-6 from the ISD ledger and FORM GSTR-7 from the deduction register, and track the certificates deductees need. See our GST return filing service.
Key takeaways
- Rule 65: the Input Service Distributor files FORM GSTR-6 on the basis of FORM GSTR-6A, with additions, corrections and deletions as required.
- FORM GSTR-6 contains the tax invoices on which credit has been received and those issued under section 20.
- Rule 66(1): the deductor files FORM GSTR-7 on or before the tenth day of the month succeeding the calendar month.
- Rule 66(2) and (3): the details reach the deductee after filing; the certificate under section 51(3) is made available in FORM GSTR-7A.
- Neither rule states a late fee.
Read next
- Rules 63 and 64 of the CGST Rules, 2017: returns by non-resident taxable person and OIDAR supplier
- Rules 67 and 78 of the CGST Rules, 2017: statement by e-commerce operator and matching of details
- Section 51: who must deduct tax at source
- Rule 39: the turnover formula and the relevant period
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.