GSTR-7 Return Filing Process under GST

GSTR-7 Return

Every taxpayer, after GST registrationwho is required to deduct tax at a source under GST will furnish GSTR-7 Return. It contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed etc.

Who should deduct TDS under GST?

According to the GST law, the following should deduct TDS:

  • A department or establishment of State or Central Government;
  • Or local authority;
  • Or governmental agencies;
  • Or persons as notified by central or state government on recommendation from council.

Due date of GSTR-7 Return Filing

GSTR-7 needs to be furnished by 10th of the following month. For example- The due date for filing GSTR 7 for the month of October is 10th November.

Key Points to Know About GSTR-7 Return Filing

GSTR-7 Return Filing Key Points
  1. GSTIN – Every registered taxable person will have 15 digits GSTIN No. GSTN Number is mandatory for filing of GSTR-7.
  2. Return Period – After login to GST Portal[1], Taxable person will file the return.
  3. TDS Details – In this section, the deductee will be required to submit transaction level details like GSTIN of the deductee, contract details, invoice details, Date of payment to deductee and Value on which TDS deducted and separate details of TDS deducted on SGST, CGST & IGST.
  4. Modification in TDS details – Any amendment in the invoice amount, contract details, or contract amount, TDS amount can be reported under this section. Accordingly, GSTR-7A has to modify.
  5. TDS Liability under GST and detail of Tax Paid – GST liability payable under the section will be auto-populated. Based on the information filled and late payment interest, other fees shall be auto calculated.
  6. Refund Claimed – Any amount of refund claimed shall be auto-populated.
  7. Signature on GSTR-7 – GSTR-7 can be signed either via DSC or by Aadhar OTP verification.

Penalty for not filing GSTR-7

If the GST return is not filed on time, then a penalty of 100 rupees under CGST and 100 rupees under SGST shall be levied. The maximum penalty can be of 5000 rupees.


It may be noted that GSTR-7 return filing once filed cannot be revised. In case of any mistake in the return, then it can be revised in the next month’s return. In case of any other query related to GST, contact Enterslice.

Read our article: Filing of Form GST ITC-03: All you need to know

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