GST TDS monthly return requirement: Form GSTR 7 must be filed monthly and details shared with deductees.

Registered persons required to deduct tax at source must electronically furnish a monthly return in Form GSTR-7 by the tenth day of the month succeeding the month of deduction; the return must be filed even if no deductions occurred. Deductor-filed details are made available to deductees for claiming tax in the electronic cash ledger and a deduction certificate is issued in Form GSTR-7A. Late fees apply for failures to file, with specified waivers in notifications, and section 122(1) prescribes penalties where tax is not deducted, short deducted, or not paid.

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