GSTR-7: What It Is, Who Must File, Due Dates, Format & 2025 Updates
Quick Summary
- GSTR-7 is a monthly GST return filed by registered persons who are required to deduct TDS under GST.
- It reports the TDS deducted from payments made to suppliers, the amount paid to the government, and the details that allow the supplier to claim TDS credit in the Electronic Cash Ledger.
- GSTR-7 is due by the 10th of the next month.
- From the September 2025 return period onward, the GST portal requires invoice-level details in GSTR-7. This means deductors must report invoice/document number, invoice/document date, invoice/document value, amount paid to the deductee, and the TDS amount.
What is GSTR-7?
GSTR-7 is a monthly return filed by a GST-registered TDS deductor. It is used to report tax deducted at source under GST from payments made or credited to suppliers. The return contains details of the deductee, amount paid, TDS deducted, TDS paid to the government, and amendments, if any.
GSTR-7 is important for both sides. For the deductor, it completes the monthly TDS reporting requirement. For the supplier, it enables the TDS credit flow to the Electronic Cash Ledger after the required acceptance process. Using reliable GST accounting software can help deductors keep invoice-wise records, supplier GSTINs, TDS amounts, and return data organised before filing GSTR-7.
GSTR-7 is due on or before the 10th day of the month following the relevant calendar month. For example, GSTR-7 for April 2026 is due by 10 May 2026. Always check the latest CBIC or GST portal notification for any official due date extension.
Book A Demo
Who Must File GSTR-7?
GSTR-7 must be filed by persons or entities required to deduct TDS under Section 51 of the CGST Act. This return is not meant for every GST-registered business. It applies only to entities that are registered as GST TDS deductors. This generally includes:
| Deductor Type | Examples |
|---|---|
| Government departments or establishments | Central or State Government departments |
| Local authorities | Municipal bodies and similar authorities |
| Governmental agencies | Notified government agencies |
| Other notified persons | Persons notified by the Government on GST Council recommendation |
When Is TDS Deducted Under GST?
TDS under GST is deducted when a notified deductor makes or credits a payment to a supplier for taxable goods or services where the total value of supply under a contract exceeds ₹2.5 lakh.
The TDS rate is generally 2%. For intra-state supplies , it is normally 1% CGST and 1% SGST/UTGST. For inter-state supplies, it is generally 2% IGST. The value for TDS calculation excludes GST and cess shown on the invoice.
TDS is not required where the location of the supplier and the place of supply are in a State or Union Territory different from the State or Union Territory where the recipient/deductor is registered. This exception is important because wrong place-of-supply treatment can lead to incorrect deduction.
Invoice-wise Reporting in GSTR-7
From the September 2025 return period onward, GSTR-7 filing requires invoice-level reporting on the GST portal . Instead of reporting only consolidated TDS details against a supplier GSTIN, the deductor must enter invoice/document details for each TDS deduction. The GST portal manual lists new mandatory fields: invoice/document number, invoice/document date, and invoice/document value.
This change makes reconciliation easier for suppliers and improves audit visibility for deductors. A government department, for example, can no longer report only one monthly TDS amount for a vendor. It must maintain an invoice-wise record showing which invoice was paid, the value considered, and the TDS deducted.
For bulk records, deductors can use the GSTR-7 offline utility. The GSTN offline utility also validates invoice/document fields and shows errors for invalid invoice dates, special characters, and tax amount mismatches .
Details Required in GSTR-7 From September 2025
| Field | What to Enter |
|---|---|
| Deductee GSTIN | GSTIN of the supplier |
| Invoice/document number | Number as per invoice or relevant document |
| Invoice/document date | Date of invoice or document |
| Invoice/document value | Value of the invoice/document |
| Amount paid to deductee | Amount on which tax is deducted |
| IGST, CGST, SGST/UTGST TDS | Tax deducted under the applicable head |
| Amendments, if any | Revised details for earlier period entries |
What Is Nil GSTR-7?
Nil GSTR-7 is filed when there is no TDS deduction and no amendment entry for the relevant month. In practical terms, it means Table 3 and Table 4 do not contain any records. Section 39(3) of the CGST Act, as substituted by Section 124 of the Finance (No. 2) Act, 2024, requires TDS deductors to furnish GSTR-7 for every calendar month, whether or not any deductions have been made during that month.
The GST portal manual also confirms sequential filing from the October 2024 period onward. Therefore, a registered TDS deductor should not leave no-TDS months unattended if the portal shows the period as pending or if filing for a later period is blocked.
From 1 November 2024, the late fee is waived where the total central tax deducted at source for the month is nil. This relieves you of the late fee, but it does not remove the need to keep the return sequence clean, as the portal requires a nil filing.
GSTR-7 vs GSTR-7A
GSTR-7A is not a return. It is a system-generated TDS certificate. Unlike income tax TDS, where separate TDS certificates, such as Form 16 or Form 16A, are issued, GST does not require the deductor to issue a separate physical TDS certificate. GSTR-7A serves as the system-generated digital TDS certificate under GST. It becomes available after the deductor files GSTR-7, and the deductee accepts the uploaded details and files the relevant form.
| Basis | GSTR-7 | GSTR-7A |
|---|---|---|
| Meaning | Monthly GST TDS return | System-generated GST TDS certificate |
| Who files it | Deductor | No one files it manually |
| Who uses it | Deductor and GST system | Deductee and deductor |
| Purpose | Reports TDS deducted and paid | Acts as proof of TDS deduction |
| Filing required? | Yes, by deductor | No manual filing |
| Signature | Filed using DSC or EVC | No deductor signature required |
| Credit impact | Enables TDS credit flow | Supports deductee verification |
How Does the Deductee Claim TDS Credit?
The deductee does not claim GST TDS as Input Tax Credit . Instead, the TDS amount is credited to the deductee’s Electronic Cash Ledger after the deductee accepts the TDS details and files the relevant TDS/TCS credit form. The GST portal clearly says the deductee must accept or reject the TDS details, and that acceptance is required before the amount is credited to the cash ledger.
Once credited to the Electronic Cash Ledger , the supplier can use the amount to pay GST liability. If the deductee rejects the TDS details, the rejected entry is auto-populated in Table 4 of the deductor’s next GSTR-7 for correction.
How to File GSTR-7 on the GST Portal
Filing Steps
- Log in to the GST portal .
- Go to Services > Returns > Returns Dashboard.
- Select the financial year and return period.
- Open Form GSTR-7.
- Choose Prepare Online or use the offline utility for bulk records.
- Fill Table 3 with TDS details. From September 2025 onward, enter invoice/document details.
- Use Table 4 for amendments or rejected entries from earlier periods.
- Generate a summary and verify liability.
- Pay TDS, interest, and any applicable late fee.
- Preview the draft return.
- File GSTR-7 using DSC or EVC.
- Save the ARN for records.
Late Fee, Interest, and Filing Restrictions
The base late fee under Section 47 is ₹100 per day under CGST, subject to a cap. However, Notification 23/2024 provides relief for GSTR-7 by waiving the central late fee above ₹25 per day and above ₹1,000 for returns from June 2021 onward. It also waives the late fee where the central tax deducted at source for the month is nil.
In practice, with the corresponding SGST/UTGST treatment, the late fee for a non-nil GSTR-7 is ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹2,000 (₹1,000 CGST + ₹1,000 SGST) per return. Months with Nil TDS have a 100% waiver on late fees, meaning no late fee applies. Interest at 18% per annum applies where TDS was deducted but not paid to the government on time. Section 51 mandates the deduction and timely deposit of tax, while delayed payments trigger interest calculated under Section 50.
GSTR-7 also falls under the three-year return filing restriction in Section 39. A return cannot be filed more than three years after its due date unless the Government allows it by notification, subject to conditions.
Common Mistakes to Avoid
| Mistake | Practical Impact |
|---|---|
| Calling GST TDS credit “ITC.” | Misleads suppliers because TDS goes to the Electronic Cash Ledger |
| Entering wrong deductee GSTIN | The supplier may not receive or accept the credit |
| Reporting consolidated data after September 2025 | Invoice-level fields are now required on the portal |
| Ignoring nil periods | Later period filing may get blocked due to sequential filing |
| Using gross value including GST for TDS | TDS value should exclude GST and cess shown on the invoice |
| Selecting wrong tax head | CGST + SGST/UTGST and IGST treatment must match supply type |
| Assuming GSTR-7 can be revised | Corrections are made through later period amendments |
Explore All BUSY Calculators for Easy GST Compliance
Conclusion
GSTR-7 is not just a monthly return for government departments and notified deductors. It also affects the supplier’s ability to receive TDS credit in the Electronic Cash Ledger. The two biggest updates to keep in mind are sequential filing from the October 2024 return period onward and invoice-wise reporting from the September 2025 return period onward.
For accurate filing, deductors should maintain invoice-wise TDS records, verify deductee GSTINs , file returns in sequence, and avoid calling GST TDS credit “ITC.” Suppliers should regularly check their TDS/TCS credit received section and accept valid entries so the amount can move to their Electronic Cash Ledger.
-
GST Rates for ProductsGST Rates: water cooler GST rate sports item GST rate GST on used cars fire extinguisher GST rate GST on loan dustbin GST rate GST on sunglasses GST on fabric GST for hotel industry GST on banking services GST on napkins share market gst rate GST on catering services event management GST rate GST on headphones lottery GST rate GST on helmet vermicompost GST rate diaper GST rate gst on e rickshaw
