GST TDS Return (GSTR 7)

🧾 GSTR-7 Filing: TDS Return under GST for Tax Deductors

GSTR-7 is a mandatory return under GST that must be filed by registered tax deductors. It includes details of Tax Deducted at Source (TDS) under Section 51 of the CGST Act. Filing GSTR-7 ensures that TDS deducted is properly reported and credited to the deductee’s electronic cash ledger.

📌 What is GSTR-7?

GSTR-7 is a monthly return to be filed by every person who is required to deduct TDS under GST, such as government departments, local authorities, or notified bodies.

This return contains:

• ✅ Details of TDS deducted
• ✅ Amount of TDS payable and paid
• ✅ Refunds, if any
• ✅ Deductee GSTINs and TDS credit particulars

🔄 Frequency: Monthly
🗓️ Due Date: On or before the 10th of the following month

👤 Who is Required to File GSTR-7?

Any person or organization deducting TDS under GST, including:

• Government departments
• Public sector undertakings (PSUs)
• Local authorities
• Notified tax deductors under GST law

📥 What Happens After GSTR-7 is Filed?

When a tax deductor files GSTR-7 and remits the TDS:

• The TDS credit automatically reflects in the electronic cash ledger of the deductee (supplier).
• The deductee can claim input credit of such TDS to offset their output tax liability.

📄 GSTR-7A – TDS Certificate

A TDS Certificate (Form GSTR-7A) must be issued by the deductor to the deductee. This is auto-generated on the GST portal based on the filed GSTR-7.

GSTR-7A includes:

• 📃 Contract value
• 📉 Rate of TDS deduction
• 💸 Amount deducted
• 🏛️ Amount remitted to the government
• 📝 Other relevant details as prescribed

The certificate serves as proof of tax deduction and is essential for the deductee to claim input credit.

📤 When to File GSTR-7?

GSTR-7 must be filed monthly, after the month ends.

Due Date: 10th of the following month

📌 Example:
For TDS deducted in March 2025, GSTR-7 must be filed by 10th April 2025.

🧾 Where is TDS Reflected for the Deductee?

The TDS deducted is made available to the deductee in:

• PART C of Form GSTR-2A (view-only auto-populated form)
• Electronic cash ledger, post payment
• GSTR-7A TDS Certificate – downloadable from the portal

🛑 Consequences of Non-Compliance

• Late filing penalties and interest under GST laws
• Ineligibility for TDS credit for the deductee
• Legal notices and scrutiny in case of prolonged non-compliance

📣 GST Suvidha Centre Support

Need assistance with GSTR-7 filing or issuing TDS certificates?

GST Suvidha Centre offers:

• 📊 TDS calculation and filing support
• 📄 GSTR-7 return preparation
• 🔐 Secure DSC/EVC filing
• 📥 GSTR-7A issuance for your suppliers

👉 Contact Us today to stay compliant and simplify your GST responsibilities.

 

 

Required Documents

• Login Credentials of GST Portal And TDS Deducted Data