{"id":2513,"date":"2018-02-16T08:59:53","date_gmt":"2018-02-16T08:59:53","guid":{"rendered":"http:\/\/www.gsthelplineindia.com\/blog\/?p=2513"},"modified":"2020-01-17T05:21:05","modified_gmt":"2020-01-17T05:21:05","slug":"gstr-7-return-guide","status":"publish","type":"post","link":"https:\/\/www.gsthelplineindia.com\/blog\/2018\/02\/16\/gstr-7-return-guide\/","title":{"rendered":"GSTR 7 Return Format, Filing Procedure and Due Date for TDS Deductor"},"content":{"rendered":"

Are you lacking from the complete information of GSTR 7 return<\/strong>?<\/p>\n

This article will let you know every term of GSTR 7 in the simplest way.<\/p>\n

All your doubts and myths will be cleared in this post.<\/p>\n

What is GSTR 7 Return?<\/h2>\n

GSTR 7 is a monthly return form under the GST, which should be filed for tax deducted at source (TDS) by the tax deductor. GSTR-7 contains all the required information like details of TDS amount, debit entries for TDS, TDS liability, refund claimed if any etc.<\/p>\n

GSTR-7 Eligibility i.e Who needs to deduct TDS?<\/h2>\n

The GSTR 7 form is filed by any registered taxpayer who deducts tax according to TDS provision – under section 37 of GST Act, which is about furnishing the details of outward supplies.<\/p>\n

As per section 37 under GST Law<\/strong>:<\/p>\n

Following person are required to levy TDS<\/strong>–<\/p>\n

a<\/strong>. A department or organization of the Central or State Govt.
\nb<\/strong>. Local Authority or jurisdiction
\nc<\/strong>. Government Agencies
\nd<\/strong>. Persons or category of particular persons as may be notified on the suggestions of the council by the state or central government.<\/p>\n

Recommended:<\/strong>\u00a0TDS Certificate \u2013 Know Everything About GSTR 7A Under GST Return<\/a><\/p>\n

Following establishment are required to deduct TDS under GST<\/strong>–<\/p>\n

a<\/strong>. Any setup made by the parliament or the Government, with 51 percent authority owned by the Govt.
\nb<\/strong>. A society established by any Govt or local authority
\nc<\/strong>. Public sector undertaking in India.<\/p>\n

TDS has to be deducted if the total value of supply under contract exceeds RS. 2.5 Lakh. 2% all TDS rate levied on intra and interstate supplies differently.<\/p>\n

Features of GSTR 7<\/h2>\n
    \n
  1. GSTR 7 contains all the details of tax deducted at source.<\/li>\n
  2. It is filed by only specific taxpayers given above.<\/li>\n
  3. TDS is deducted while making payments to the suppliers by particularly registered taxpayers.<\/li>\n
  4. It is filed monthly by 10th of the subsequent month.<\/li>\n<\/ol>\n

    Due Date for Filing GSTR 7<\/h2>\n

    GSTR 7 return should be filed monthly by 10th of the next month for proceeding tax period.<\/p>\n

    Note:<\/strong> Revised GSTR 7 due date for filing-<\/p>\n