sule 6666. You should keep both hands on the handlebars except when snalling or changing gear; keep both feet on the pedals; never ride more than two abreast, and ride in single file on66. (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