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GSTR 7: Return Filing, Format, Eligibility & Rules

Every registered taxable person who is required to deduct tax at source under GST shall furnish a return in FORM GSTR-7 by 10th of next month. Read more here

Updated on:  

08 min read

 GSTR-7 is a monthly return to be filed by the persons required to deduct Tax Deducted at Source (TDS) under the Goods and Services Tax (GST). Every GST registered person required to deduct TDS under GST shall furnish a return in Form GSTR-7 by the 10th of next month. It contains details of TDS deducted, TDS payable, TDS refund, etc.

Latest Updates

28th May 2021
Following are the outcome of the 43rd GST Council meeting, notified by the CBIC:
(1) The due date to file GSTR-7 for April and May 2021 is extended up to 30th June 2021.
(2) late fee chargeable for GSTR-7 i.e TDS filing under GST shall be of maximum Rs. 2000 while late fee per day charged is reduced from Rs.200 to Rs.50 per day of delay per return.

1st May 2021
The due date to furnish GSTR-7 for April 2021 has been extended up to 31st May 2021.

What is GSTR-7?

GSTR-7 is a return to be filed by the person who is required to deduct TDS under GST. GSTR-7 contains TDS deducted, TDS liability payable and paid, TDS refund claimed, etc.

Who is required to deduct TDS under GST?

As per GST law, the following persons/entities need to deduct TDS : 

  •  A department or establishment of the Central or State Government, or 
  • A local authority, or 
  • Governmental agencies, or 
  • Persons or categories of persons as may be notified by the Central or a State Government on the Council’s recommendations. 

As per Notification No. 33/2017 – Central Tax, 15th September 2017, The following entities also need to deduct TDS-

  • An authority or a board or any other body set up by Parliament or a State Legislature or by a government, with 51% equity (control) owned by the government
  • A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860
  • Public sector undertakings

The above deductors are required to deduct TDS where the total value of supply under the contract exceeds Rs 2.5 Lakhs. The rate for TDS is 2% (CGST 1% + SGST 1%) in case of intrastate supply and 2 % (IGST) in case of interstate supplies. However, the TDS will not be deducted when the location of the supplier and place of supply is different from the registration place (State) of the recipient.

Why is GSTR-7 important?

GSTR-7 shows the details of TDS deducted, amount of TDS paid and payable, any refund of TDS claimed. The deductee (the person on whose name TDS has been deducted) can claim such TDS as the Input Tax Credit (ITC) and utilize it to pay the output tax liability.

The details of TDS deducted is available electronically to each of the deductees in PART ‘C’ of Form GSTR-2A after the due date of filing of Form GSTR-7. Also, the certificate for such TDS deducted shall be made available to the deductee in Form GSTR-7A based on the return filed in GSTR-7.

What is the due date of GSTR-7?

The filing of GSTR-7 for a month is due on the 10th of the following month. For instance, the due date of filing GSTR-7 for October is 10th November.

What is the penalty for non-filing of GSTR-7?

If the GST return is not filed on time, then a penalty of Rs 100 under CGST and Rs 100 under SGST shall be levied, and the total will be Rs 200 per day. However, the maximum late fee should not exceed Rs 5,000. There is no late fee on IGST in case of delayed filing. 

Along with late fees, interest has to be paid at 18% per annum. It has to be calculated on the TDS to be paid. The period for interest calculation will be from the next day of the due date of filing to the payment date.

How to revise GSTR-7?

GSTR-7, once filed, cannot be revised. The deductor can amend any mistake in the next month’s GSTR-7. It means that if a mistake is made in October GSTR-7, rectification for the same can be made in November GSTR-7 or later months when the error or omission is identified.

Details to be provided in GSTR-7

GSTR-7 has a total of 8 sections, which are explained below. 

1. Provide GSTIN: Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). GSTIN of the taxpayer will be auto-populated at the time of return filing. 

2. Legal name of the Deductor: The taxpayer’s name will be auto-populated when logging into the common GST Portal. Also, if there is any registered person’s trade name, it will get auto-populated.

3. Details of the Tax deducted at source: Here, you need to mention the details in respect of TDS deducted, such as GSTIN of the deductee, total amount and TDS amount (central/state/integrated)

4. Amendments to details of TDS in respect of any earlier tax period: Any correction to the data submitted in the return of previous months can be done here by filling the original and revised details in this section. Based on this amendment, the TDS certificate (GSTR-7A) will be revised.

5. Tax deduction at source and paid: Here, you need to mention the tax (integrated/central/state) amount deducted from the deductee and the tax (integrated/central/state) the amount paid to the government.

6. Interest, late fee payable and paid: If there is any interest or late fees applicable on the TDS amount, you must mention the details of such interest and late fees payable along with the amount paid till date.

7. Refund claimed from electronic cash ledger: If you want to claim the refund of TDS from your electronic cash ledger, you must mention such details here in this section. You should also provide your bank details where the refund for TDS should be credited.

8. Debit entries in electronic cash ledger for TDS/ interest payment [to be populated after payment of tax and submissions of return]: The entries in the section are auto-populated once you finish filling the return and the payment of TDS along with interest if any.

Once all the particulars are furnished correctly, the taxpayer must sign a declaration regarding the correctness of the information. The deductor can authenticate the return either through a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Related Articles

Tax Deducted at Source (TDS) under Goods and Service Tax

How to file ‘TDS and TCS Credit Received’ on GST portal?

Guide to file GSTR-7 using the offline tool

What is GST Return? Who Should File, Due Dates & Types of GST Returns

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