Amendments and Revisions in GSTR-7

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 In the case of GSTR-7, amendments and revisions are integral to maintaining compliance. To simplify the process, the government has introduced new changes that businesses must be aware of.

This article will delve into the recent amendments and revisions in GSTR-7, providing a comprehensive understanding of the updates. From the impact on small and large businesses to the necessary steps for implementation, we’ll cover it all. Stay ahead of the curve and ensure your business stays compliant by staying informed about the latest changes to GSTR-7.

Stay tuned to discover how these amendments can impact your business and what you must do to navigate them successfully.

Understanding GSTR-7

GSTR-7 contains details regarding TDS deductions, TDS payable, and the deductor’s activities within a particular tax period. Deductees can access this information in the auto-populated Form GSTR-2A via the common portal. The deductor deducts the TDS amount when making payments to suppliers or deductees. Additionally, filing GSTR-7 is crucial as it allows deductees to claim input credits and utilise the deducted TDS to offset their outstanding tax liabilities.

Details available in GSTR-7

TDS Details in GSTR-7

GSTR-7 provides comprehensive information regarding TDS, covering deductions, refundable claims, payable amounts, and pending remittances.

Input Credit and Tax Payment

Deductees can claim input credit for the deducted TDS and apply it toward settling their output tax liabilities through GSTR-7.

Electronic Availability of GSTR-2A

Upon filing, these details become electronically accessible in Part C of GSTR-2A.

TDS Certificate Retrieval

After completing the GSTR-7 filing, you can retrieve the TDS certificate for reference and record-keeping.

Potential of GSTR-7

GSTR-7 is an exhaustive repository housing crucial data about Tax Deducted at Source (TDS). It encompasses details of TDS deductions, including deducted amounts, payments made, and any outstanding dues. Additionally, it accommodates records of TDS refund claims. Leveraging the information stored in GSTR-7, a Tax Deduction Certificate takes form in Form GSTR-7A. This certificate becomes readily accessible to the deductee through the common portal. This certification empowers the deductee to offset their output tax liability by employing the TDS as input credit. In essence, GSTR-7 is pivotal in streamlining TDS-related processes and ensuring compliance with tax regulations.

Also Read: Applicability and registration requirements for GSTR-7

Registration Criteria for GSTR-7 Filing

Tax Deductor Status:

 Register as a Tax Deductor and hold a valid and active GSTIN (Goods and Services Taxpayer Identification Number).

GST Portal Credentials: 

Possess a valid User ID and password to access the GST portal.

Digital Signature: 

If opting for filing through a Digital Signature Certificate (DSC), maintain an active, non-expired, or non-revoked DSC.

Payment Confirmation:

 Ensure the payment has been successfully remitted or credited to the supplier’s account.

Filing GSTR-7

  • Go to the GST Portal.
  • Log in to the GST Portal with your username and password.
  • Go to the Services > Returns > Returns Dashboard command once you’re in the portal.
  • You can also access the Returns Dashboard by going to the main dashboard and clicking the “Returns Dashboard” link for convenience.

Automatic Ledger Reflection for Deductee

Once the deductor files their returns, the electronic ledger of the deductee (supplier) will automatically reflect the deducted tax. Deductees can then claim credit in their electronic cash ledger and use it for making other tax payments.

Revisions in GSTR-7

Once GSTR-7 is filed, it cannot be revised. However, mistakes or errors can be rectified in the next month’s GSTR-7 return. If a mistake is identified in the October GSTR-7, it can be corrected in the November GSTR-7 or subsequent months’ returns. As a result of this amendment, the TDS certificate (GSTR-7A) will undergo revision.

Steps to Make Amends in GSTR-7

  • Log in to the GST Portal using your valid credentials.
  • Go to the Form GSTR-7 page.
  • Choose the Financial Year and Return Filing Period from the drop-down list for which you wish to file the return.
  • In the GSTR-7 tile, click the “PREPARE ONLINE” button to prepare the return by entering information directly on the GST Portal.
  • Click on the respective tile names to access and enter the relevant details:
    • “Details of the tax deducted at source”: Add information about the tax deducted at source.
    • “Amendments to TDS Details”: Make amendments to the tax deducted at source for any previous tax period, if necessary.

What Happens After Filing GSTR-7?

  • Upon successfully filing Form GSTR-7 Return, an ARN (Application Reference Number) is generated.
  • An SMS and email notifications are sent to the applicant/TDS deductor on their registered mobile number and email address.
  • The information presented in Table 3 and Table 4 is transmitted to the counter-party’s deductee for them to take action (Accept/Reject).
  • The return will be accessible in the tax officer’s Dashboard for viewing.


GSTR-7 is an exhaustive repository of information about TDS, including details of TDS deductions, payments made, and any outstanding dues. This document makes use of the information stored in GSTR-7, as well as the applicant’s TIN. Thus, when GSTR-7 is successfully filed, the GSTR-7A certificate takes the form of a TDS Certificate. This certification empowers the deductee to offset their output tax liability by employing the TDS as input credit. Once filed, no amendments can be made to the GSTR-7 form. However, you can amend and revise the GSTR-7 form for next month. 

Frequently Asked Questions(FAQs)

  1. What are recent changes in Late Fees and Interest on GST returns?

There have been recent updates regarding late fees and interest on GST returns. For instance, starting from FY 2022-23, the late fee for delayed GSTR-9 filing was reduced by CBIC. Additionally, the GST Council recommended an amnesty scheme for pending GSTR-4, GSTR-9, and GSTR-10 returns.

      2. What are the primary heads for reporting TDS liability? 

The main heads for declaring TDS liability include Central, State/UT, and Integrated tax.

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Rutuja Khedekar Freelance Copywriter
Rutuja is a finance content writer with a post-graduate degree in M.Com., specializing in the field of finance. She possesses a comprehensive understanding of financial matters and is well-equipped to create high-quality financial content.

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