Who is required to deduct and file GST TDS return?

The registered taxpayers who deduct the TDS under section 37 of GST rules are required to file TDS return form in the GSTR 7.

According to the Notification No. 33/2017 Central Tax, 15th September 2017, these entities also need to deduct TDS-

1. An authority or a board or any other body which has been set up by Parliament or a State Legislature or 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

When to deduct TDS on GST Supplies?

  • In case the total value of supply under the contract exceeds Rs 2.5 Lakhs, then TDS has to be deducted. 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 is not deducted in case the location of the supplier and place of supply is different from the registration place (State) of the recipient.

GSTR 7 Due Dates and Eligibility:

  • It is mandatory to file the GSTR 7 form by 10th of the preceding month.
  • 39th GST Council Meeting – “Extension of due dates for FORM GSTR-7 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” Read Official Press Release
  • “The due date of filing form GSTR 7 for selected districts of Assam, Manipur or Tripura has extended till 25th of December” (Read Notification)
  • “Seeks to extend the due date till 20th December for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July 2019 to October 2019.” Read Notification

What details need to be provided in GSTR-7?

GSTR-7 has a total of 8 headings, which are explained below:

  • GSTIN – Goods and Services Tax Identification Number (GSTIN) of the person deducting TDS under GST gets auto-populated in GSTR-2A at the time of filing the return.
  • Business Name – This field should contain the name of the taxpayer which also gets auto-populated after logging into the GST portal. Additionally, if there is any trade name of the registered person, it will also get auto-populated.
  • Details of TDS – Here, you need to provide the details regarding the TDS transaction such as GSTIN of the deductee, payment details, TDS amounts, and more. Based on the information provided in this field, the tax payable will be shown under 3 components (CGST, SGST, and IGST).
  • Amendments to details of TDS deducted in any earlier tax period – If you need to make any correction with regards to the details furnished in the return of previous tax period, the same can be done by entering the original and revised details in this section. The details provided in this section include original and revised details of the GSTIN of the deductee, the amount paid to deductee on which TDS is deducted, and the amount deducted as TDS.
  • Tax deducted at source and paid – In this section, you need to provide details regarding the central, state, and integrated tax deducted from the payment made to the deductee. Additionally, you also need to provide the central, state, and integrated tax paid to the government.
  • Late fee, interest payable and paid – If you are required to pay interest or late fees, the details of such fees payable or paid should be provided in this section.
  • Refund claimed (As per section 54 of CGST Act, 2017) from electronic cash ledger – In this section, you need to provide details regarding the TDS refund. You also need to provide details of your bank account in which you want the TDS refund to be credited.
  • Debit entries in electronic cash ledger for TDS tax/interest payment etc.

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

The non-filing of GSTR-7 leads to a late fee of Rs.100 under CGST and Rs.100 under SGST. So, the total of Rs. 200 per day will be levied if the return is not filing on or before the due date. The maximum penalty is Rs.5,000 under CGST and Rs. 5,000 under SGST (Rs.10000) In addition to the late fee, an interest of 18% per annum has to be paid which will be applicable from the next day of the due date of filing to the date of making the actual payment.

Why is GSTR 7A ( TDS Certificate) important?

GSTR 7A presents the details of TDS deducted, the amount of TDS paid and payable, any refund of TDS claimed, etc on the form.

The deductee i.e. the person receiving the TDS can claim the input credit of such TDS deducted and further use this TDS for the payment of output tax liability. The information of TDS deducted is available in PART C of Form GSTR 2A of GST Return.

Who is liable to get the GSTR 7A TDS Certificate Form?

All the suppliers who`s TDS is deduct will have to obtain the GSTR 7A TDS certificate from

What are the Details to be filed in the Form 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

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