GSTR 7A records TDS certificate details-deductor/deductee GSTINs, tax period, and tax amounts from GSTR 7 issued on return data. Form GSTR 7A is the Tax Deduction at Source certificate that records a TDS Certificate Number, GSTINs and names of deductor and deductee (legal and trade), the tax period in which tax was deducted and accounted in Form GSTR 7, and the amounts of tax deducted by tax heads; the certificate is generated on the basis of information furnished by the deductor in the GSTR 7 return.
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 7A records TDS certificate details-deductor/deductee GSTINs, tax period, and tax amounts from GSTR 7 issued on return data.
Form GSTR 7A is the Tax Deduction at Source certificate that records a TDS Certificate Number, GSTINs and names of deductor and deductee (legal and trade), the tax period in which tax was deducted and accounted in Form GSTR 7, and the amounts of tax deducted by tax heads; the certificate is generated on the basis of information furnished by the deductor in the GSTR 7 return.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.