https://www.taxtmi.com/manuals?id=2631 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. en-us Mon, 01 May 2023 14:45:00 +0530 Wed, 16 Oct 2024 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2631 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. Manuals GST Mon, 01 May 2023 14:45:00 +0530 https://www.taxtmi.com/manuals?id=2631