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 tenthApplicability of Form-66. The Companies Act, 1956 provided that the companies which did not require to appoint a whole-time company secretary and had a share capital of