GSTR 7A is a GST form for all the tax deductors who had deducted the TDS i.e. tax deducted at source from the payments made and this form is auto-populated at the return filing of the GSTR-7 Form on the official government portal. The form must include all the details of tax deducted at source by the supplier of the products. Also when the deductor pays the amount of tax deducted at source, it is bound to be reflected in the credit ledger of the deductee. The whole concept of GSTR 7A form is to mention TDS returns within the transaction. The GSTR-7A gone live on the official GST Portal for all the TDS deductors.

Who are required to deduct TDS?

All the suppliers who deduct the taxes on the source will have to obtain the GSTR 7A TDS certificate.

What are the details to be furnished while filing GSTR-7A?

  • TDS Certificate No.
  • GSTIN of TDS Deductor
  • Name of the Taxable person / Contractor:
  • GSTIN of Contractor (Supplier)
  • Assessment Circle / Ward
  • Tax Period for which GSTR 7 is filed
  • GSTIN of Deductee
  • Contract Details
  • Invoice Details Date of TDS_IGST
  • Payment Value on which TDS deducted

Preconditions for generation of TDS:

The precondition for generation of TDS certificate is that the deductor furnishes a return in Form GSTR-7A on the GST Portal and the deductee accepts the uploaded details by the deductor and files the return.

Steps of viewing GSTR 7A by deductor and deductee:

Step1: Login to the GST Portal.

Step2: Click on

              Services   ⇒         User Services    ⇒             View/ Download Certificates

Step3: Click on TDS Certificate

Step4: Select Financial Year and Return Filing Period from the drop down list. Enter the ‘GSTIN’ of the Deductee.

Step5: The Search results appear on the screen. The taxpayer can click the ‘Download’ link to download the TDS certificate.

Step6: TDS certificate appears in this format: