TDS Return (GSTR-7) Must Include Taxpayer and Supplier Details, Invoices, Deductions, and Payments; Due by 10th Monthly.
A valid TDS Return (GSTR-7) must include the taxpayer's basic details such as name and GSTIN, the period covered by the return, and the GSTIN of the supplier with related invoices and tax deductions under CGST, SGST, and IGST. It should also detail other payments like interest, penalties, and fees, auto-populated from the cash ledger. The return is due by the 10th of the following month, with late submissions allowed upon payment of a late fee.