GSTR-07A TDS certificate: electronic certificate of tax deduction maintained on common portal and generated from return data. Form GSTR-07A is an electronic Tax Deduction Certificate to be maintained on the Common Portal, requiring GSTINs of deductor, contractor and deductee, tax period, contract and invoice/payment details, values on which TDS is deducted, and TDS breakup by IGST, CGST and SGST; the certificate is generated based on information furnished in the return by the TDS deductee GSTIN to record deduction, deposit and reporting of TDS.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-07A TDS certificate: electronic certificate of tax deduction maintained on common portal and generated from return data.
Form GSTR-07A is an electronic Tax Deduction Certificate to be maintained on the Common Portal, requiring GSTINs of deductor, contractor and deductee, tax period, contract and invoice/payment details, values on which TDS is deducted, and TDS breakup by IGST, CGST and SGST; the certificate is generated based on information furnished in the return by the TDS deductee GSTIN to record deduction, deposit and reporting of TDS.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.