GSTR 7 Due Date For November 2022 (TDS Deductor) |CA Portal

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GSTR 7 Due Date For October 2022 (TDS Deductor)

GSTR 7 Due Dates

GSTR 7 is a return form under GST for all the taxpayers who account for all the tax deducted at the source. The GSTR 7 due date is the 10th of every next month in a particular tax period.

Here, we will discuss all the details of GSTR 7 including the liability of filing GSTR 7 and the due date aspect. Get all the basic information regarding the TDS form under GST i.e. the GSTR 7.

Features of GSTR 7 Form

TDS is deducted at the source of income and is deposited to the government note that the TDS will not be deducted in case the supplier location and place of supply is other than the registration place of the recipient.

  • It is mandatory to file the GSTR 7 form by the 10th of the preceding month.
  • GSTR 7 form is only for the deductors of TDS and not for regular taxpayers.
  • It will contain the details of the tax deducted at the source.
  • All the TDS details are covered in GSTR 7 form.
  • Earlier tax liabilities are to be paid before filing GSTR 7.
  • INR Rupees amount is only acceptable in GST 7 form.
  • Who are liable to deduct TDS under GST?

According to the GST law, there are the entities liable to deduct TDS:

  • 1. Department or authority of the Central or State Government, or
  • 2. Governmental agencies, or
  • 3. The local authority, or
  • 4. Council recommended persons or categories of persons notified, by the Central or a State Government

GSTR 7 Due Dates and Eligibility:

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

Due Date for filing GSTR 7 Return November 2022

Return MonthlyDue Date
November 202210th Decenber 2022
October 202210th November 2022
September 202210th October 2022
August 202210th September 2022
July 202211th August 2022
June 202210th July 2022
May 202210th June 2022
April 202210th May 2022
March 202210th April 2022
February 202210th March 2022
January 202210th February 2022

Note :

  • “Extension of due date for furnishing Form GSTR-7 for taxpayers having principal place of business is located in erstwhile State of Jammu and Kashmir for July 2019 to October 2019 and November 2019 to February 2020”. Read Notification
  • 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 the 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

Latest update: “Issue of notice, notification, approval order, sanction order, filing of the appeal, furnishing of return, statements, applications, reports, any other documents, the time limit for compliance for GST due date extended from 20th March 2020 – 29th June 2020 to 30th June 2020.” Read more notification

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 is established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, of 1860
3. Public sector undertakings

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.

Why is GSTR 7 important?

GSTR 7 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 paying the TDS can claim the input credit of such TDS deducted and further use for the payment of output tax liability. The information of TDS deducted is available electronically to all the deductees in PART C of Form GSTR 2A.

How to modify GSTR 7?

Once filed the GSTR 7 cannot be modified.

What is GSTR 7A (TDS Certificate)?

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 GST government portal. The form must include all the details of tax deducted at source by the supplier of the products.

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

  • 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 Filed in 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
  • Contact Details
  • Invoice Details Date of TDS_IGST
  • Payment Value on which TDS deducted
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17 Replies to “GSTR 7 Due Date For October 2022 (TDS Deductor)”

  1. A TDS Deductor deduct GST till 20-03-2021 and is sure that no deduction will be done for remaining period (upto March 31, 2021. )Can he file GSTR7 and pay the deducted amount on 22 -03-2021 for march month or TDS Deductor has to wait till April 1.

  2. CA Portal
    June 29, 2020

    Please contact to GST Portal Helpdesk

  3. jai singh yadav
    April 27, 2020

    what is due date of gst7 for local autority department to submit gst7 is late fees or any interest would be paid in such case

    • CA Portal
      April 27, 2020

      By default the due date for GSTR-7 is 10th of next month. However, for the month of March, April and May 2020 the extended due date is 30th June 2020

  4. Swati Garg
    April 7, 2020

    What is the current due date for filing GSTR- 7 in Punjab amidst COVID-19 Pandemic? Is it still 10th of the next month or 30 June,2020?
    If 30 June,2020, Is there any interest or penalty for filing after the original due date?

    • CA Portal
      April 8, 2020

      Due date for the month of March, April and May month has been extended to 30th June. There will no interest or penalty till 30th June 2020.

  5. Jomon Poulose
    June 28, 2019


    • CA Portal
      July 2, 2019

      As per Notification no. 26/2019-Central tax dated 28.06.2019 due date for filing GSTR-7 for the period Oct 2018 to July 2019 Is 31.08.2019

  6. Jomon Poulose
    June 24, 2019

    How to File GSTR 7 for January 2019

  7. After filing a return gstr7 by deductor. A deductee accept the tds received late can a deductor generate the Gstr7A .we have try but we are unable to print is not in the portal.. What shall a deductor do

  8. Sukmiki
    June 9, 2019

    After filing a return gstr7 by deductor. A deductee accept the tds received late can a deductor generate the Gstr7A .we have try but we are unable to print is not in the portal.. What shall a deductor do

  9. Saravanan Veerabatran
    May 12, 2019

    GST TDS annual return is must ?
    if file annual return which form used for filling ?

    • CA Portal
      May 14, 2019

      Currently, not declare any form by the government for annual return filing.

  10. Subrat Kumar Swain
    May 10, 2019

    Whether Due Date for GSTR 7 and GSTR 1 will extended for April 2019 for Odisha State due to Cyclone Foni

    • CA Portal
      May 14, 2019

      The CBIC has extended the GSTR 1 due date in Odisha State till 10th June 2019 for the month of April 2019.

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