Form GSTR-7 return for authorities deducting tax at source must report TDS details and pay liabilities monthly. Form GSTR-7 requires monthly filing by TDS deductors with GSTIN and deductor name, detailed TDS entries for each deductee showing contract/invoice particulars, dates, values and TDS charged separately for IGST, CGST and SGST; provision for revising reported TDS details; a summary of liability and payments including interest and late fees; refund claim options and bank account fields; and a declaration by an authorized person. The return must be furnished by the 10th of the month following the month of deduction.
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Form GSTR-7 return for authorities deducting tax at source must report TDS details and pay liabilities monthly.
Form GSTR-7 requires monthly filing by TDS deductors with GSTIN and deductor name, detailed TDS entries for each deductee showing contract/invoice particulars, dates, values and TDS charged separately for IGST, CGST and SGST; provision for revising reported TDS details; a summary of liability and payments including interest and late fees; refund claim options and bank account fields; and a declaration by an authorized person. The return must be furnished by the 10th of the month following the month of deduction.
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