SERVICE: GSTR-7 or GST Return for persons deducting tax


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    Which form of GST Return is to be filed by persons deducting tax?

    Form GSTR-7 is the return which is require to file. Moreover, a person file who deduct tax at the time of making/crediting payment to suppliers towards the inward supplies received.

    Who all are required to file Form GSTR-7?

    As per section 51 of the CGST Act, following persons/entities/establishments are require to deduct TDS.

    The above deductors are require to deduct tax at source where the total value of supply under the contract exceeds Rs. 2.5 lacs.
    Moreover, if no TDS deduct, then it is not mandatory to file NIL returns.

    Rates of TDS

    In case of intra-state supply, TDS rate is 2% (1% CGST and 1% SGST) and 2% IGST in case of inter-state supplies. However, the TDS shall not deduct where the location of the supplier and place of supply is different from the registration place (State) of the recipient.

    Know how to book your GSTR-7 Return filing with TaxHelpdesk

    TaxHelpdesk Service Process

    Once your order is placed, TaxHelpdesk’s professional team for reviewing of documents will check the documents uploaded by you within 24 working hours. Moreover, after reviewing documents, a Tax Expert will assign and your order will process. Apart from this, you also will be able to check the status of the order in your assign account.

    Form GSTR–7A

    Form GSTR-7A is a system generated TDS Certificate which is made once deductor furnishes a return in Form GSTR-7 on the GST Portal and the deductee accepts the details uploaded by deductor and files his return. In addition, this TDS Certificate will be available for both Deductor and Deductee.

    Contents of GSTR-7

    By when should the GSTR-7 be filed?

    The due date for filing Form GSTR-6 is 13th day of the succeeding month or amend as per the Government’s notification from time to time.


    Due Date


    13th May


    13th June


    13th July


    13th August


    13th September


    13th October


    13th November


    13th December


    13th January


    13th February


    13th March


    13th April

    What happens if you file your GSTR-7 late?

    In case of late filling of GSTR-7, a minimum late fees of Rs. 50/day (Rs. 25 CGST and Rs. 25 SGST) and maximum of Rs. 2000 (Rs. 1000 CGST and Rs. 1000 SGST) will exceute.

    Step by step procedure of filing of GSTR-7

    GSTR-7 filing procedure

    Requisite documents for filing of GSTR-7

    – Details of Tax Deduct at Source
    – Amendment to details of tax deduct at source in respect of any earlier period
    – Details of tax amount deducted from the deduct and tax paid to government
    – Details of interest and late fees
    – Information from electronic cash ledger, if the refund is to be claimed
    – Bank account details


    TDS liability can discharge through Electronic Cash Ledger only at the time of filing return.

    You can file Form GSTR-7 using DSC, or EVC.

    Digital Signature Certificate (DSC)
    Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. Even more, a digital certificate can present electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally in India, DSC are issue from reputable Certifying Authorities. The GST Portal accepts  PAN based DSC’s only.

    Electronic Verification Code (EVC)
    The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. In addition, the OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

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