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Features of GSTR-7 TDS Return

Registered Tax Payers liable to deduct Tax Deduction at Source (TDS) under GST, will be required to file a monthly return for the tax deducted under GST in GSTR – 7. A certificate of tax deducted is issued by the deductor to the deductee throug

1. Who to File GSTR-7:

a) The person who has to deduct tax has to obtain registration number by filing of Form GST REG – 07.

b) GSTR – 7 has to be filed by the deductor every month using the services of GSP or directly on GSTN servers.

c) GSTR – 7A is the deduction certificate to be issued month-wise to the deductee.

II. Due Date :

GSTR-7 TDS Return to be furnished by 10th of the month succeeding the month of deduction

From the provision of this section, it is clear that the government does not want to lose any tax revenue from the small contractors also. One silver lining is that, unlike in tax collected at source there is no matching of records to avail the credit. If the contractor wants to avail in the credit, then he has to be registered under GST Act. In a way the government is ensuring that there is no revenue leakage from any transactions at any given point of time.

Every registered taxable person required to deduct tax at source under section 37 Model GST Law shall furnish a return in FORM GSTR-7 electronically through the Common Portal on basis of this return, part C for GSTR – 2A will be auto-populated for the deductee. either directly or from a Facilitation Centre, notified by the Board or Commissioner.

2. Details in GSTR-7 TDS Return :-

i. Invoice wise and Deductee wise TDS details

ii.  Revision in TDS details

iii.  TDS Liability payable and paid

iv.  TDS Refund Claimed

Tax Deducted at Source under GST will be shown in Table 10 of GSTR – 2basis of the return filed by the deductor in the return GSTR – 7. The amount of TDS deducted under TDS under CGST, TDS under SGST and TDS under IGST will be eligible for ITC and can be utilized for payment of output tax liability.

3. Information to Supplier in FORM GSTR-2A:-

The details furnished by the operator shall be made available electronically to each of the suppliers in Part ‘C’ of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-7.

4. Certificate of TDS to Deductee :-

The certificate referred to in sub-section (3) of section 37 shall be made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return filed .

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  1. cardgroup says:

    Dear Rajesh Kumar Popliji,
    You are absolutely correct. Government is deducting TDS and giving a certificate but realization never reaches to the CT jurisdiction and the dealer will be facing very difficult.

    Whereas in GST regime the government departments who are undertaking works contracts will be provided unique code number the same shall be mentioned in our returns and the said government department also to enter the same from their return. Hope you will be finding very good administration in GST regime and no one face any difficulty.


    Mostly Govt Department are not registered under vat. and they are deducting TDS on work contract. and issuing TDS certificate on just detail. Now why government is not taking steps for getting registered Govt Department itself. no Initiative has taken for this matter

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April 2024