TDS under GST: electronic monthly return filing obligation for deductors and credit availability to deductees. A registered person required to deduct tax at source under section 51 must furnish a monthly return in FORM GSTR-7 electronically through the common portal (directly or via a Facilitation Centre) on or before the tenth day of the succeeding month; details furnished become available to deductees after filing for claiming the deducted tax in their electronic cash ledger, and a deduction certificate is made available to deductees in FORM GSTR-7A based on that return.
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Provisions expressly mentioned in the judgment/order text.
TDS under GST: electronic monthly return filing obligation for deductors and credit availability to deductees.
A registered person required to deduct tax at source under section 51 must furnish a monthly return in FORM GSTR-7 electronically through the common portal (directly or via a Facilitation Centre) on or before the tenth day of the succeeding month; details furnished become available to deductees after filing for claiming the deducted tax in their electronic cash ledger, and a deduction certificate is made available to deductees in FORM GSTR-7A based on that return.
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