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 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 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 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 GSTR 7.
Due Date for filing GSTR 7 Return September 2022
|Return Monthly||Due Date|
|September 2022||10th October 2022|
|August 2022||10th September 2022|
|July 2022||11th August 2022|
|June 2022||10th July 2022|
|May 2022||10th June 2022|
|April 2022||10th May 2022|
|March 2022||10th April 2022|
|February 2022||10th March 2022|
|January 2022||10th February 2022|
- “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 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, 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
- Contract Details
- Invoice Details Date of TDS_IGST
- Payment Value on which TDS deducted