GSTR-7 GST TDS Return Filing, Fully Managed by Experts
Monthly GSTR-7 filing for GST TDS deductors — TDS at 2% deducted under Section 51 computed, deposited and reported by the 10th, with Form GSTR-7A certificates generated for every deductee. 100% online, with due-date reminders and zero hidden charges.
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What Is GSTR-7 TDS Return?
A quick, plain-language explanation before the details.
GSTR-7 is the monthly return through which a GST TDS deductor reports the tax deducted at source on payments to suppliers, deposits it, and enables the deductee to claim the credit.
Section 51 of the CGST Act, 2017 requires notified deductors to deduct tax at 2% (1% CGST + 1% SGST) where the value of a taxable-supply contract exceeds ₹2.5 lakh. The deducted tax is reported in Form GSTR-7 and a certificate is issued in Form GSTR-7A.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
GSTR-7 is filed every month for which TDS is deducted, for as long as the deductor remains liable to deduct GST TDS under Section 51.
Quick Facts
Is This Service Right for You?
Ideal for
- Government departments and establishments notified to deduct GST TDS
- Local authorities and governmental agencies making taxable-supply payments
- Public sector undertakings notified as deductors under Section 51
- Societies and bodies with over 51% government participation
- Notified entities making payments above ₹2.5 lakh per contract
- Deductors registered on the portal for TDS who must file every month
You may need this if
- You are notified to deduct GST TDS under Section 51
- You have made payments where the contract value exceeds ₹2.5 lakh
- You have deducted TDS at 2% and must deposit and report it
- You need GSTR-7A certificates issued to your suppliers
- You had no deductions in a month but still need to consider filing
- You have missed months to regularise with late fee and interest
Not sure if you need this?
Talk to an Expert →Why Filing GSTR-7 on Time Is Important
Timely, accurate GSTR-7 filing deposits the deducted tax with government and passes the credit to your suppliers. Here is why it matters.
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01
Avoid Late Fees
Missing the 10th deadline attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) and interest at 18% per annum on the tax.
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02
Passes Credit to Deductees
Until GSTR-7 is filed, the deductee cannot claim the deducted amount as credit in their electronic cash ledger.
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03
Generates GSTR-7A
Filing generates the TDS certificate in Form GSTR-7A automatically for each deductee to download.
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04
Correct 2% Deduction
TDS must be deducted at exactly 2% where the contract value exceeds ₹2.5 lakh — errors invite recovery and interest.
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05
Avoid Recovery
Failure to deduct or deposit TDS can lead to recovery of the amount with interest and penalty from the deductor.
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06
Fully Online
Share your payment and deduction details over WhatsApp or email — we compute the TDS and file. Zero office visits.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid GST TDS registration as a deductor under Section 51
- Payments to suppliers where the contract value exceeds ₹2.5 lakh
- Correct deductee GSTIN and invoice-wise deduction details
- TDS deducted at 2% (1% CGST + 1% SGST, or 2% IGST inter-state)
- Access to the GST portal to file GSTR-7 and deposit the tax by the 10th
Everything You Need. One Professional Team.
Deductor Eligibility Check
Confirm you are a notified deductor and your TDS registration is in order.
TDS Computation
Work out TDS at 2% on payments where the contract value exceeds ₹2.5 lakh.
Deductee-wise Detail
Capture invoice- and deductee-wise deduction data for the month.
Tax Deposit
Help deposit the deducted TDS on the portal before the due date.
GSTR-7 Filing
File Form GSTR-7 on the portal before the 10th of the following month.
GSTR-7A Certificates
Generate the TDS certificate in Form GSTR-7A for every deductee.
Credit Reconciliation
Ensure the deducted amount reflects in each deductee’s electronic cash ledger.
ARN & Reminders
Share the ARN acknowledgement and send reminders before every 10th.
What You’ll Receive
What Details Are Required to File GSTR-7?
GSTR-7 is deductee-wise, so the key input is accurate payment and deduction data with correct GSTINs. Keep your records and GST login ready — everything is collected securely online.
GST Account Details
To access & file on the portal- GSTIN of the deductor (TDS registration)
- GST portal login credentials
- Confirmation of notified-deductor status under Section 51
Deduction Details
For TDS computation- Payments made to suppliers during the month
- Contract / invoice values above ₹2.5 lakh
- Deductee GSTINs for each payment
- Break-up of intra-state (CGST+SGST) and inter-state (IGST) supplies
Payment & Certificate
For deposit and GSTR-7A- TDS deposited via challan on the portal
- Details needed to generate GSTR-7A certificates
- Any earlier month amendments to report
Deduct at 2% above ₹2.5 lakh
TDS is deducted at 2% (1% CGST + 1% SGST) only where the value of a taxable-supply contract exceeds ₹2.5 lakh — we verify each threshold before filing.
GSTR-7A is issued to the deductee
On filing, a TDS certificate in Form GSTR-7A is generated for each deductee to download from the portal.
Credit flows to the deductee
The deducted amount reflects in the deductee’s electronic cash ledger once GSTR-7 is filed, for set-off against their liability.
File by the 10th
GSTR-7 is due by the 10th of the following month. Late filing attracts a ₹200/day late fee and 18% interest.
Don’t have all the documents?
We’ll identify what your case needs →How GSTR-7 Filing Works (Step by Step)
The entire filing happens online on the official GST portal at gst.gov.in.
Share deductions
Send the month’s payment and deduction details with deductee GSTINs over WhatsApp or email. No office visit required.
TDS computed
We compute TDS at 2% (1% CGST + 1% SGST) on payments where the contract value exceeds ₹2.5 lakh.
Deposit tax
The deducted TDS is deposited on the GST portal via challan before the due date.
File GSTR-7
Form GSTR-7 is filed on the portal before the 10th of the following month, and the ARN is shared.
Issue GSTR-7A
The TDS certificate in Form GSTR-7A is generated for each deductee, and the credit reflects in their electronic cash ledger.
GSTR-7 — Key Due Dates
| Stage | Expected Time |
|---|---|
| Deduct TDS at 2% on eligible payments | During the month |
| Deposit deducted TDS via challan | By the 10th |
| File GSTR-7 for the month | By the 10th of next month |
| GSTR-7A certificate to deductee | On successful filing |
GSTR-7 and the deducted TDS are due by the 10th of the month following deduction. Late payment of the deducted tax carries interest at 18% per annum; late filing attracts a late fee of ₹200 per day.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Monthly | Deduct TDS at 2% on eligible payments · File GSTR-7 by the 10th · Deposit the deducted tax by the 10th |
| Per Deductee | Generate GSTR-7A certificate for each deductee · Ensure credit reflects in the electronic cash ledger · Correct deductee GSTIN mismatches promptly |
| Payments | Deposit deducted TDS via challan · Interest at 18% p.a. on late deposit · Late fee of ₹200/day on late GSTR-7 |
| Event-Based | Amend earlier deductions where required · Handle recovery notices for non-deduction · Update registration details as a deductor |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Confirm your notified-deductor status yourself
- Identify contracts above ₹2.5 lakh liable to TDS
- Compute TDS at 2% and deposit before the 10th
- File GSTR-7 accurately every month
- Generate GSTR-7A certificates for each deductee
- Reconcile that credit reaches each deductee’s cash ledger
- Risk mismatches, notices, late fees and interest
With TaxClue
- Deductor status and registration verified for you
- Eligible payments and thresholds identified
- TDS computed at 2% and deposited before the 10th
- GSTR-7 filed on time every month
- GSTR-7A certificates generated for every deductee
- Credit reconciled to each deductee’s cash ledger
- Fewer mismatches, no missed deadlines
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
Ongoing GST TDS Compliance
Monthly
- Deduct TDS at 2% on eligible payments
- File GSTR-7 by the 10th
- Deposit the deducted tax by the 10th
Per Deductee
- Generate GSTR-7A certificate for each deductee
- Ensure credit reflects in the electronic cash ledger
- Correct deductee GSTIN mismatches promptly
Payments
- Deposit deducted TDS via challan
- Interest at 18% p.a. on late deposit
- Late fee of ₹200/day on late GSTR-7
Event-Based
- Amend earlier deductions where required
- Handle recovery notices for non-deduction
- Update registration details as a deductor
Penalties & Consequences
What is at stake if you do not comply
- Late fee of ₹200/day and 18% interest per annum on late GSTR-7 and deposit
- The deductee cannot claim the TDS credit until GSTR-7 is filed
- Non-deduction or non-deposit of TDS leads to recovery with interest
- A wrong deductee GSTIN blocks credit and triggers mismatch notices
- Failure to issue GSTR-7A certificates leaves suppliers without proof
Regulatory Updates 2025–26
- 2025: GST TDS under Section 51 is deducted at 2% by notified deductors and filed in Form GSTR-7, with a GSTR-7A certificate to the deductee.
- 2025: The credit from TDS/TCS returns is auto-populated to the supplier's electronic cash ledger for set-off against liability.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From TDS computation to GSTR-7 and GSTR-7A — fully managed, minimal effort from you.
On-Time Filing
Reminders before every 10th so you never miss a monthly deadline.
100% Online
Everything over WhatsApp / email — no office visits required.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Credit Assured
We ensure the deducted amount reaches each deductee’s electronic cash ledger.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is Form GSTR-7 and who files it?
What is the due date for filing GSTR-7?
At what rate is GST TDS deducted under Section 51?
When is GST TDS required to be deducted?
What is Form GSTR-7A?
How does the deductee claim the TDS deducted?
What is the penalty for filing GSTR-7 late?
Do I need to file GSTR-7 if there was no deduction in a month?
What happens if a deductor fails to deduct or deposit GST TDS?
Is a separate registration needed to deduct GST TDS?
How is TDS calculated on a payment above ₹2.5 lakh?
Can GSTR-7 be revised after filing?
How do I file GSTR-7 on the GST portal?
What documents do I need to file GSTR-7?
How much does it cost to file GSTR-7 — is there a government fee?
What is the difference between GSTR-7 and GSTR-8?
Official Sources & Legal References
Every regulatory figure on this page — due dates, TDS rate, thresholds and penalties — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File GSTR-7Official portal to file the monthly GSTR-7 and deposit the deducted TDS
- CGST Act, 2017 — Section 51The tax-deduction-at-source provision governing notified GST deductors · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017, plus circulars and notifications on GST TDS
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on filing GSTR-7 and GSTR-7A
Related Guides
GSTR-7 TDS Return Resources — All Free
Get Your GSTR-7 GST TDS Return Filed Right
Expert-managed GST TDS filing — TDS at 2% computed, deposited and reported in GSTR-7 before the 10th, with GSTR-7A certificates issued to every deductee. Free consultation, zero hidden charges.