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of <h1>Tax deductors must electronically file FORM GSTR-7 by the 10th monthly; deductees receive GSTR-7A certificate and credit details</h1> Registered persons required to deduct tax at source must electronically file FORM GSTR-7, either directly or via a notified Facilitation Centre, on or before the tenth day of the month following the calendar month. Details furnished in the return are made available electronically to each deductee on the common portal after filing so they can claim the deducted tax in their electronic cash ledger following validation. A certificate of deduction is issued electronically to the deductee in FORM GSTR-7A based on the filed return.
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