TDS return reporting: GSTR-7 requires supplier and invoice-wise CGST/SGST/IGST reporting and monthly filing compliance deadline. A valid TDS return must record the taxpayer's name and GSTIN, the return period, supplier GSTINs with invoice-wise tax-deduction entries separated by CGST, SGST and IGST, and other payments auto-populated from cash ledger debits; the return must be filed monthly by the prescribed due date with late filing allowed on payment of late fees.