GSTR-7 Filing Guide: How to File, Format, and Due Dates

GSTR-7 is a monthly return form that must be furnished by all individuals or entities who are required to deduct TDS (Tax Deducted at Source) under GST regulations. Form GSTR-7 shows the details of TDS deducted, the amount of TDS paid and payable, and any TDS refund claimed. The deductee, i.e., the person whose TDS has been deducted, can claim the Input Tax Credit (ITC) of such TDS deducted and use it to pay the output tax liability.

The details of TDS deducted are available electronically to each deductee in Form GSTR-2A after the due date of filing of Form GSTR-7. Also, the certificate for such TDS deducted shall be made available to the deducted in Form GSTR-7A based on the return filed in Form GSTR-7.

What is GSTR-7?

The GSTR-7 form is a monthly return form required to be furnished by all taxable persons who are required to deduct TDS (Tax Deducted at Source) under GST .

Form GSTR-7 will show the details of TDS deducted, amount of TDS paid and payable and any refund of TDS claimed. The deductee i.e. the person whose TDS has been deducted can claim the ITC of such TDS deducted and utilize the same for the payment of output tax liability.

The details of TDS deducted is available electronically to each deductee in Form GSTR-2A after the due date of filing of Form GSTR-7. Also the certificate for such TDS deducted shall be made available to the deductee in Form GSTR-7A on the basis of the return filed in Form GSTR-7.

Who are required to deduct TDS and thus file GSTR-7?

As per the GST law, the following entities need to deduct TDS, and thus will be required to carry out GSTR-7 return filing under GST:

A department or establishment of the Central of the State government
Local Authority
Governmental agencies
Persons or category of persons as may be notified on the recommendations of the GST Council
Authority or a Board or any other body which has been set up by Parliament or a State Legislature or by a Government, with 51% equity, owned by Government
Society established by the Central or any State government or a Local Authority, which is registered under the Societies Registration Act
Public Sector undertakings

TDS at 2% is required to be deducted only if the total value of supply under a contract in respect of supply of taxable goods or services or both, exceeds Rs. 2,50,000/- (Rupees two lakh and fifty thousand) excluding taxes & cess leviable under GST.

Details required in GSTR-7

The following are the details to be provided in the GSTR-7 form, spread across eight tables:

GSTIN: Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Tax Identification Number (GSTIN). The GSTIN will be auto-populated when filing returns.
The legal name of the deductor: When logging into the GST Portal, the taxpayer's name and any registered person's trade name will be auto-populated.
Details of TDS: Here, one needs to mention the details of TDS deducted, such as the deductee's GSTIN, total amount, and TDS amount (CGST / SGST / IGST).
Amendments to details of TDS regarding any earlier tax period: You can correct any data submitted in the return of previous months by filling out the original and revised information in this section. The TDS certificate, Form GSTR-7A, will be revised based on this amendment.
TDS paid: Here, one needs to mention the details of the TDS deducted (CGST / SGST / IGST) from the deductee and the tax amount paid (CGST / SGST / IGST) to the government.
Interest and late Fees payable and paid: If interest or late fees apply to the TDS amount, the details of such interest and late fees payable must be mentioned along with the amount paid to date.
Refund claimed from electronic cash ledger: If one wants to claim the refund of TDS from the electronic cash ledger, one must mention such details in this section. One should also provide the bank details to which the rebate for TDS should be credited.
Debit entries in electronic cash ledger for TDS / interest payment (to be populated after payment of tax and submissions of return): The entries in this section are auto-populated, once one finishes filing the return and the payment of TDS along with interest, if any.

How to file GSTR-7

Following are the details to be provided in the GSTR-7 form, spread across 8 tables:

GSTIN: Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Tax Identification Number (GSTIN). The GSTIN will be auto-populated at the time of filing returns.
Legal name of the Deductor: The name of the taxpayer will be auto-populated at the time of logging into the GST Portal. Also, any trade name of the registered person, will also get auto-populated.
Details of TDS: Here one needs to mention the details in respect of TDS deducted such as GSTIN of the deductee, total amount and TDS amount (CGST / SGST / IGST).
Amendments to details of TDS in respect of any earlier tax period:Any correction to the data submitted in the return of previous months can be done here by filling the original and revised details in this section. Based on this amendment, the TDS certificate i.e. Form GSTR-7A, will get revised.
TDS paid: Here one needs to mention the details of the TDS deducted (CGST / SGST / IGST) from the deductee and the tax amount paid (CGST / SGST / IGST) to the government.
Interest, Late Fees payable and paid: If there is any interest fees or late fees applicable on TDS amount, one must mention the details of such interest and late fees payable along with the amount paid till date.
Refund claimed from electronic cash ledger: If one wants to claim the refund of TDS from the electronic cash ledger, one must mention such details here in this section. One should also provide the bank details where the refund for TDS should be credited.
Debit entries in electronic cash ledger for TDS / interest payment (to be populated after payment of tax and submissions of return): The entries in this section are auto-populated, once one finishes filing the return and the payment of TDS along with interest, if any.

Due dates and penalties

The GSTR-7 due date is the 10th of the following month. On late filing of GSTR-7, a late fee of Rs. 200 (100/- CGST + Rs. 100 SGST)/- per day (Maximum Rs. 5000/-) will be applicable.

Key features of TallyPrime for GST and TDS management

Automated TDS Calculation: The software is designed to calculate TDS automatically as per GST rules. The calculations are based on predefined tax rates and transactions. This reduces manual errors.
GST-Compliant Invoicing: The software helps generate invoices that comply with GST regulations.
Real-Time Validation: The software is the best tool for validating GSTINs, TDS rates, and tax amounts in real time.
Easy GSTR-7 Preparation: TallyPrime enables easy preparation of GSTR-7 in the required format.
Export for Portal Filing: Even though a GSTR-7 should be filed on the GST portal, the software lets return data exporting in the format required for upload.
Compliance Reports: The software can generate comprehensive reports that help identify and rectify errors before filing.

FAQ

What is GSTR-7, and who is required to file it?

Under the GST regime, GSTR-7 is filed by people or entities who need to deduct tax at source (TDS). It is a monthly return and typically includes government departments, agencies, and other notified entities making supplier payments.

What are the key details to be included in GSTR-7?

GSTR-7 must include the GSTIN and the name of the deductor, details of TDS deducted (GSTIN of deductees, invoice-wise), amount of TDS deducted and paid, interest or late fees, if any, and refunds if claimed.

What is the due date for filing GSTR-7?

The due date for filing GSTR-7 is the 10th of the next month. For example, the return for May must be filed by June 10th.

What happens if I fail to file GSTR-7 on time?

Failure to file GSTR-7 by the due date can result in: (1) A fine of ₹100 per day is levied under CGST and ₹100 under SGST (₹200 per day total), subject to a maximum of ₹5,000; and (2) The interest applicable on the TDS amount is not deposited.

Can I file GSTR-7 using TallyPrime?

Yes, you can use TallyPrime for GSTR-7 filing. It supports the preparation and export of GSTR-7 data in the required format.

What are the penalties for non-filing or late filing of GSTR-7?

₹200 per day (₹100 CGST + ₹100 SGST) is charged as late fine fees, up to a maximum of ₹5,000. Additionally, continued non-compliance can attract additional penalties and interest and cause the deductee to be unable to claim TDS credit.