GSTR 7 Due Date For September 2021 (TDS Deductor) | CA Portal

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GSTR 7 Due Date For September 2021 (TDS Deductor)

GSTR 7 Due Dates

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

Here, we will discuss all the details of the GSTR 7 including 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 and 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 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 source.
  • All the TDS details are covered into 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 category 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 the GSTR 7.

Due Date for filing GSTR 7 Return September 2021

Return MonthlyDue Date
September 202110th October 2021
August 202110th September 2021
July 202110th August 2021
June 202110th July 2021
April and May 202130th June 2021 (Extened) Read more notification
April 202131st May 2021
March 202110th April 2021
February 202110th March 2021
January 202110th February 2021
December 202010th January 2021
November 202010th December 2020
October 202010th November 2020
September 202010th October 2020
August 202010th September 2020
March, April, May,June & July 202031st August 2020
February 202010th March 2020

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 the 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 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

Letest Update : “Issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, 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 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

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 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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18 Replies to “GSTR 7 Due Date For September 2021 (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.

    • CA Portal
      March 25, 2021

      Since GSTR 7 is monthly return. Hence GSTR 7 for march month can be filed by 10th April 2021

  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

    NOW FILING GSTR7 FOR MONTH JANUARY 2019 MORE THAN 10000(CGST&SGST) IS DUE AS PENALITY FOR LATE FILING. WHETHER I FILE OR NOT?

    • 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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