GSTR-7 Return Filing: Due Date, Format, Applicability, Late Fees and Rules

GSTR 7 is a monthly GST return filed by entities required to deduct tax at source (TDS) under GST. This page explains what is GSTR 7, its applicability, due date, late fees, format, and filing rules, along with recent updates and practical examples to help taxpayers stay compliant and avoid penalties. [UPDATED: rewritten intro with keywords, simplified language]

Key Takeaways

• GSTR 7 is a return for reporting TDS deducted under GST and must be filed monthly. 
• The GSTR 7 due date is the 10th of the following month for each tax period. 
• Certain government bodies and notified entities must deduct TDS when contract value exceeds ₹2.5 lakh. 
• GSTR 7 late fees apply for delayed filing, along with interest on unpaid TDS.
• GSTR-7 cannot be revised, but errors can be corrected in subsequent returns. 

What is GSTR 7?

GSTR 7 means a return filed by persons who deduct TDS under GST. It contains details such as TDS deducted, liability payable, amount paid, and any refund claimed.

This return ensures transparency in tax deduction and allows the deductee to claim credit of TDS in their electronic ledger.

Who can Deduct TDS under GST?

The following entities are required to deduct TDS and file GSTR 7:

• Central or State Government departments
• Local authorities
• Government agencies
• Notified persons/entities
• Public sector undertakings
• Authorities or boards with 51% or more government ownership
• Societies established by government

TDS must be deducted when the total contract value exceeds ₹2.5 lakh.

TDS Rate:

• 2% (1% CGST + 1% SGST) for intra-state supply
• 2% IGST for inter-state supply

GSTR 7 Due Date

The GSTR 7 due date is the 10th of the next month for the relevant tax period.

Example:

• For April 2026 → Due date is 10th May 2026
• For July 2026 → Due date is 10th August 2026

Why is GSTR 7 Important?

GSTR 7 helps:

• Track TDS deducted and deposited with the government
• Enable deductees to claim Input Tax Credit (ITC)
• Generate TDS certificates (Form GSTR-7A)
• Maintain transparency in GST compliance

The deducted TDS is reflected in the deductee’s Form GSTR-2A.

What are the Details Required in GSTR-7?

The GSTR 7 format includes the following key sections:

1. GSTIN of deductor (auto-populated)
2. Legal name and trade name
3. Invoice-wise TDS details (mandatory from April 2025 onwards)
4. Amendments to earlier TDS details
5. TDS deducted and paid
6. Interest and late fees
7. Refund claimed
8. Electronic cash ledger entries

What is the Penalty for Non-Filing of GSTR-7?

If GSTR 7 is not filed on time:

• Late Fee: ₹100 per day under CGST + ₹100 under SGST (Total ₹200/day)
• Maximum Late Fee: ₹5,000
• Interest: 18% per annum on TDS payable

No late fee is applicable under IGST.

[UPDATED: added keyword “gstr 7 late fees” + simplified]

How to Revise GSTR-7?

GSTR-7 cannot be revised once filed. Any errors must be corrected in subsequent returns.