sule 66Rule 66 is applicable to what is commonly known as a federal chancery or equity receiver, or similar type of court officer. It is not desned to regulate or affect receivers in bankruptcy,66. (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 tenth