GSTR-7 Under GST: An Overview


GSTR-7 Under GST: An Overview


Form GSTR-7 is a return which is required to be filed by the persons who deduct tax at the time of making/crediting payment to suppliers towards the inward supplies received.

Who needs to file Form GSTR-7?

As per section 51 of the CGST Act, following persons/entities/establishments are required to deduct TDS.

  1. a department or establishment of the Central Government or State Government;
  2. local authority;
  3. Governmental agencies; and
  4. such persons or category of persons as may be notified by the Government on the recommendations of the Council.

The Government introduces the following additional category of the person liable to deduct tax at source, via notification no. 33/2017 dated 18.09.2017:

  1. An authority or a board or any other body which has been set up by Parliament or a State Legislature by a government, with 51% equity (control) owned by the government;
  2. 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;
  3. Public Sector Undertakings.

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 November is 10th December.

Details to be provided in GSTR-7

  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 of the TDS deducted such as GSTIN of the deductee, total amount and TDS amount (central/state/integrated).
  4. Changes to details of TDS for 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. Based on this amendment, the TDS certificate (GSTR-7A) will be revised.
  5. Tax deduction at source and paid: This section includes the details of TDS deducted (IGST / CGST or SGST) from the payment made to the supplier. It also includes corresponding amount of TDS made to the Government from electronic cash ledger. TDS payable has to be discharged in cash only
  6. Interest, late fee payable, and paid: Details of interest and late fees payable and paid on TDS amount is required to be declared here.
  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 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]: This section is auto populated after the deductor files his TDS return and makes payment of TDS along with interest. This number is based on debit entry made in the electronic cash ledger for payment of TDS.

Pre-conditions for filing Form GSTR-7

Pre-conditions for filing of Form GSTR-7 are:

  • Tax Deductor should be registered as Tax Deductor and should have a valid/active GSTIN.
  • Tax Deductor should have valid User ID and password.
  • Tax Deductor should have active & non-expired/ revoked digital signature (DSC) in case return is filed through DSC.
  • Tax Deductor has made payment or credited the amount to the supplier’s account.


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

TDS Certificate

Every deductor (i.e. the recipient) is required to issue a TDS certificate in GSTR-7 to the deducted (i.e. the supplier) within 5 days of depositing TDS to the Government.The TDS so deducted is visible to the supplier under separate form “TDS and TCS received” on the return dashboard.The supplier has to accept or reject these entries that are reflected in this form. Once these records are accepted, they are reflected in GSTR 2A and the amount is credited to the electronic cash ledger.


Krishnakant Jakhotia
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