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Jun 10, 2022

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GSTR 7 is one of the GSTR forms which has to be filed by a person who deducts TDS towards the inward supplies. The return contains all the details of the transactions where the tax was deducted by the taxpayer at the source (providing complete details of the supplier).

Pre-Requisite for GSTR 7

Some of the prerequisite conditions for filing GSTR7 are:

  1. Individuals or Businesses must be registered under GST with their authentic documents.
  2. Individuals or Businesses should capture all the transactions where one has to deduct tax and pay it on behalf of one’s vendor
  3. Third and the most important aspect is the aggregate turnover of one’s business should not be greater than Rs. 20 Lakh.  

Who should file for GSTR 7?

GSTR7 is for individual or business taxpayers who levy the tax at the source (which comes under Section 37 of the GST Act).

Entities who are eligible to deduct TDS are:

Central, or State Government, other Government agencies, Local authority, Public Sector undertaking, Societies established under Societies Registration Act, or any other body which is set up by the Parliament or State Legislature (with 51% equity control by the Government).


1. Deductor needs to deduct TDS only when the total value of supply under the project surpasses the value of Rs. 2.5 Lakhs. 

2. The Interstate & Intrastate TDS deduction is 2%

3. The TDS is not deduced when the supplier location and supply location don’t match the registration place of the recipient. 

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Maximum Late fee charged

The maximum fee should not exceed Rs. 5000. Rs. 200 is charged per day on the delay of filing. Whereas, in the case of IGST there is no fee for filing delay. Additionally with a late fee, one has to pay interest of 18% (per annum) which is calculated on the TDS.

Note: The interest is calculated from the next day of the due date of filing to the payment date.

Due Dates of filing GSTR7

The due date for filing GSTR7 is the 10th of the following month. For example, for the month of September, the 10th of October is the date of filing.

Due Dates of filing Revised Return

GST council doesn’t provide any revised date for filing GSTR- 7, but one gets the flexibility to change the mistake in the next month of filing.

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Important Details of GSTR7

Some of the important details that are asked-

  1. GSTIN:

It is a unique number which is allotted to each taxpayer so that filing of GST becomes easy.

  1. The legal name of the deductor:

It is the name of the taxpayer which will be automatically put up when one login to the common GST portal

  1. Debit entries in the electronic cash ledger for TDS:

In this section, the details of the deductee will be mentioned by the TDS deductor.

  1. Refund claim from electronic cash ledger:

This section gives individuals or businesses an opportunity to claim their refund from an electronic cash ledger.

  1. Interest, late fee payable and paid:

In this section, individuals or businesses mention late fees or any other payable amount.

  1. Tax deduction at source and paid:

In this section, one has to mention the integrated/ central/ state amount that has to be deducted from the deductee and also the integrated/ central/ state amount that has to be paid to the Government.

  1. Amendments to details of TDS in respect of any earlier tax period:

Earlier month correction that has to be carried out in the current month is filed in this section.

  1. Details of the Tax deducted at Source:

Details with respect to GSTIN of the deductee, total amount and TDS amount (of the central/ state/ integrated) have to be mentioned.

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