Contents of this post
What is GSTR-7A?
The GSTR-7 is a return form that is required to be filed by the persons who deduct tax at the time of making/crediting a payment to suppliers towards the inward supplies received.
Tax deductor has a legal obligation:
- To declare his TDS liability for a given period (monthly) in Form GSTR-7.
- Furnish details of the TDS deducted under three major heads -Central tax, State/UT Tax, and Integrated tax in accordance with that return.
- File correct and complete return within the stipulated time frame, given the fact that the TDS credit will be available to the counterparty taxpayer (supplier) upon the filing of TDS return in Form GSTR7 by the Deductor (i.e., the person liable to deduct TDS) and
- Issue TDS certificate to the deductee.
How to file GSTR 7 return online?
The TDS Deductor can file the GSTR-7 return on GST Portal with the help of these following steps-
Login and Navigate to GSTR-7 page on Portal
- First of all, Access the GST Portal or www.gst.gov.in URL. The GST Home page will display.
- Then Log in to the GST Portal with valid credentials.
- After that, Click the Services > Returns > Returns Dashboard command.
- Alternatively, you can also click the Returns Dashboard link on the Dashboard.
- Now the Files Returns page will display.
- Then select the Financial Year & Return Filing Period (Quarter) for which you want to file the return from the drop-down list.
- Then click the SEARCH button.
- Now the Files Returns page will display. In the GSTR-7 tile then click the PREPARE ONLINE button if you want to prepare the return by making online entries on the GST Portal.
- And click the PREPARE OFFLINE button if you want to prepare the return by the offline tools.
- The GSTR-7 – Return for Tax Deducted at Source Return page will display.
Enter the required details in various tiles
- 3 – Details of the tax deducted at source: To add details of the tax deducted at source
- 4 – Amendments to TDS Details: To amend details of the tax deducted at source in respect of any earlier tax period
- Once you have entered all the details, click the PREVIEW button.
- And this button will download the draft Summary page of your GSTR-7 for your review.
- Further, the taxpayer is recommended to download this Summary page and review the summary of entries made in different sections with patience before submitting GSTR-7 and the PDF file generated would bear the watermark of the draft.
- Keep in mind, The submit button will freeze the invoices uploaded in the GSTR-7 for that particular month.
Payment of tax
- Click the Payment of Tax tile.
- Then click the CHECK LEDGER BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State/UT Tax, and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.
- After that, the Check Ledger Balance page will display. The page lists the minor head wise balance available as in cash ledger and major head wise credit available in Electronic Credit Ledger. Click the OK button to go back to the previous page
- Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.
- And if there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger.
- While providing the inputs please ensure the utilization principles for credit have well adhered otherwise the system won’t allow for the offset of liability.
- Then click the OFFSET LIABILITY button to pay off the liabilities.
- The tax liability will offset and a confirmation message will display. Click the OK button.
- After making payment of tax, the amount of tax paid will be auto-populated in Table 11 along with the debit entry numbers generated on the utilization of Cash balances and ITC. Click the BACK button to go back to the previous page.
- Click the FILE RETURN button.
- Then the Returns Filing for GST GSTR 7 page will display. Select the Declaration checkbox.
- The Authorised Signatory drop-down will appear. Select the authorized signatory from the list.
File GSTR-7 with DSC/ EVC
- Now the return will have to verify then click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR-7.
- If filing with DSC
- Then click the PROCEED button.
- and select the certificate and click the SIGN button.
- If filing with EVC
- Then enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.
- Then the success message will display. Refresh the page.
- Notes: The status of GSTR-7 changes to Filed.
- On filing GSTR-7, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.
- Then click the BACK button.
View GSTR-7 Status and download
- After filing, On the File Returns page, select the Financial Year and Return Filing Period (Month) for which you have just filed Form GSTR-7.
- Click the SEARCH button.
- Status of the GSTR7 return changes to “Filed“.
View Debit entries in Electronic Cash Ledger for tax payment
- Click the Debit entries in electronic cash ledger for TDS/interest payment tile.
- The entries in Electronic Cash Ledger for tax payment will display. Click the BACK TO GSTR7 TILES button.
Who can file GSTR 7 Return?
A TDS deductor can file a return and the following persons/entities/establishments are required to deduct TDS.
- A department or establishment of the Central Government or State Government,
- local authority,
- Governmental agencies, and
- such persons or category of persons as may be notified by the Government on the recommendations of the Council.
What is the due date of filing the GSTR 7 return?
The GSTR7 Return filed monthly and it needs to file 10th of the succeeding month.
How to download GSTR-7 Return Form pdf?
The GSTR 7 Return form may be download from GST PORTAL or from this pdf link
- 06 GST State Code for Haryana
- 05 GST State Code for Uttarakhand
- 04 GST State Code for Chandigarh
- 03 GST State Code for Punjab
- 02 GST State Code for Himachal Pradesh
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.