Details required in GSTR-7 for Tax Deducted at Source (TDS)

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Do you need clarification about the details for filing GSTR-7 for TDS (Tax Deducted at Source)? Look no further! This article will provide a clear and concise understanding of the necessary information to fill in your GSTR-7 form. GSTR-7 is a return for TDS filed by the deductor, and it is essential to ensure that all the relevant details are accurately filled in. From the deductee’s PAN to the amount of TDS deducted, this article will guide you through the step-by-step process. 

GSTR-7 for TDS

TDS, or Tax Deducted at Source, is a method for collecting taxes at specified rates from the payment made by the recipient for goods or services. This collected tax serves as revenue for the government.

The rules and regulations regarding TDS under GST are outlined in Section 51 of the CGST Act, which should be read in conjunction with CGST Rule 66.

Who Can Deduct TDS under GSTR-7? 

  • Departments or establishments of the Central Government or State Government.
  • Local authorities.
  • Governmental agencies.
  • Persons or categories of persons as notified by the Government.

Additionally, the following entities are also required to deduct TDS:

  • Authorities, boards, or bodies established by Parliament or a State Legislature, with 51% equity (control) owned by the government.
  • Societies founded by any Central or State Government or a Local Authority registered under the Societies Registration Act of 1860.
  • Public sector undertakings.

Provisions Regarding the Issuance of TDS Certificates Under GST Law

Like the Income Tax Law, under GST, the individual deducting tax must provide the TDS certificate in Form GSTR-7A to the respective individual within five days of depositing the tax with the government. The GST portal will automatically generate and make GSTR-7A accessible to the deductee based on the information filed in GSTR-7.

Related Read: Applicability and registration requirements for GSTR-7

Requirements for Filing GSTR 7 

  • Register as a Tax Deductor and possess a valid/active GSTIN.
  • A valid User ID and password for GST portal access.
  • Maintain an active, non-expired, or non-revoked digital signature (DSC) if filing the return through DSC.
  • Ensure payment has been made or the amount has been credited to the supplier’s account.

For understand Registrations for different GST, follow GST Registration

Details required in GSTR-7 for Tax Deducted at Source (TDS)

GSTIN((Goods and Services Taxpayer Identification Number):

Every taxpayer will receive a 15-digit GSTIN based on their PAN, automatically populated during return filing.

Deductor’s Legal Name:

The taxpayer’s name will be automatically entered when logging into the common GST portal. If there is a registered trade name for the person, it will also be auto-populated.

Details of TDS:

Provide information about the TDS deducted, including the GSTIN of the deductee, total amount, and TDS amount (central/state/integrated).

Correction of Previous TDS Details: 

Correct any data submitted in previous months’ returns by entering the original and revised details. This correction will impact the TDS certificate (GSTR-7A).

TDS and Tax Payment:

Specify the tax amount (integrated/central/state) deducted from the deductee and the tax amount (incorporated/central/state) paid to the government.

Interest and Late Fees:

 If any applicable interest or late fees are related to the TDS amount, provide details of these charges, including the amount paid to date.

Refund Claim: 

To claim a refund of TDS from your electronic cash ledger, provide the necessary information in this section. Include your bank details for the TDS refund.

Debit Entries in Electronic Cash Ledger: 

This section will be automatically populated after completing the return filing process and making the TDS payment, including any interest payment, if applicable.

TDS Refund under GST

Deductors can claim a refund if they have overpaid the government. However, there is a condition for this refund. If the deposited TDS amount has already been added to the electronic cash ledger of the deductee by the government, the deductor cannot claim it. In such a situation, the deductee is eligible to claim a refund for the excess tax deducted, subject to the refund provisions of the act.


The details required in GSTR-7 for Tax Deducted at Source (TDS) are comprehensive and essential for maintaining transparency in the tax system. The form includes details such as the GSTIN of the deductor, the GSTIN of the deductee, the period for which the TDS is deducted, and the invoice-wise details of the TDS deducted. It also requires information about amendments or rectifications to the previously filed TDS details.

It is important to note that accurate and timely filing of GSTR-7 is crucial to avoid penalties and legal complications. The details in this form help the government track and reconcile the TDS deducted by different entities. This reconciliation ensures that the tax system operates smoothly and efficiently.

In conclusion, businesses and individuals must understand and comply with the details required in GSTR-7 for Tax Deducted at Source (TDS). By doing so, they fulfil their legal obligations and contribute to a transparent and efficient tax system. 

Also Read: Filing frequency and due dates for GSTR-7

Frequently Asked Question(FAQs)

  1. Is it necessary to report a NIL transaction in GST?

If you haven’t engaged in buying or selling transactions, you must file a NIL GSTR.

  1. What is the GSTR-7A form?

Form GSTR-7A is an automated TDS Certificate generated when the deductor submits a return in Form GSTR-7 on the GST Portal, and the deductee acknowledges and files their return. Both the deductor and deductee will have access to this TDS Certificate.

  1. What is a TDS Certificate?

A TDS certificate is generated in Form GSTR-7A based on the information provided by the Deductor in their Form GSTR-7 return.

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Niharika Kapoor Content Writer
Niharika is a Freelance Content Writer and Translator with a Master of Arts in Literature. She has 5+ years of working in the same and has worked in different industries.

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