Timely and accurate filing of GSTR-7 for GST Tax Deductors. Ensure compliance with GST TDS provisions and avoid late fees, interest, and penalties.
GSTR-7 is a monthly GST return applicable to registered persons who are required to deduct Tax Deducted at Source under Section 51 of the CGST Act.
It contains details of GST TDS deducted from payments made or credited to eligible suppliers and is used for reporting the corresponding deduction to the Government.
The return is different from income-tax TDS returns. GSTR-7 relates specifically to TDS under GST.
Under Section 39(3) of the CGST Act a person required to deduct tax under Section 51 is required to furnish the prescribed return electronically for the month in which the deductions are made. The general due date is the 10th day of the month following the relevant month.
The return captures relevant GST TDS information such as:
| Category | Threshold | Note |
|---|---|---|
| Government Department / Government Establishment / Local Authority / Governmental Agency / Authority or Board / Society established by Government or Local Authority / Public Sector Undertaking / Other Notified Person | Contract value exceeding ₹2.50 lakh excluding GST and cess | GSTR-7 is applicable to a registered person who is required to deduct tax at source under Section 51 of the CGST Act 2017. This includes specified Government departments or establishments Local Authorities Governmental Agencies authorities or boards and other bodies notified under the GST law. GST TDS is generally required where the total value of taxable supplies under a contract exceeds ₹2.50 lakh excluding the amount of GST and cess. |
The GST TDS provisions under Section 51 were brought into force from 1 October 2018 through Notification No. 50/2018-Central Tax.
Monthly GST TDS return filing for persons required to deduct tax under Section 51 of the CGST Act 2017. The filing reports GST TDS deducted from eligible payments or amounts credited to suppliers.
Assistance relating to the GST TDS certificate generated electronically in FORM GSTR-7A based on the GSTR-7 furnished by the deductor. The certificate provides the deductee with details of GST TDS reported against their GSTIN.
We collect GSTIN, TDS deduction details, supplier information, invoices and payment records.
We verify the transactions and determine whether GST TDS is applicable under Section 51.
TDS deductions are reconciled with invoices, books of accounts and payment records.
The required details are compiled and FORM GSTR-7 is prepared for filing.
The return and TDS liability are reviewed before filing.
GSTR-7 is filed electronically and relevant filing/payment records are shared with the client.
What's included:
Not included:
Failure to comply with GST TDS requirements may result in late fees interest and other statutory consequences.
Late Filing: A late fee of ₹100 per day is payable for delay in furnishing GSTR-7 under Section 47(1) of the CGST Act 2017. The corresponding SGST/UTGST late fee may also apply. The total late fee is subject to a maximum of ₹5,000 under the CGST Act for the relevant return. Any applicable Government waiver or relief should be considered for the relevant tax period.
Delay in Payment of GST TDS: Where GST TDS has been deducted but not paid to the Government within the prescribed time interest at 18% per annum may apply under Section 50 of the CGST Act 2017 from the date on which the tax was due until the date of payment.
Register your business for GST to legally collect tax, claim input credit, and trade with GST - registered clients. Required past the turnover threshold, or voluntarily for credibility.
Accurate and timely filing of GSTR-1 and GSTR-3B for businesses with annual turnover below ₹50 lakhs. Stay GST compliant and avoid late fees and penalties.
Professional GST return filing services for businesses with annual turnover between ₹50 lakhs and ₹2 crores. Ensure timely compliance, accurate reporting, and hassle-free GST filings.
Timeline: 1-2 working days
Comprehensive GST return filing services for businesses with annual turnover exceeding ₹2 crores. Ensure accurate compliance, timely filing, and expert reconciliation.