GSTR-7 – TDS Deductor Return
Applicable to government entities and PSUs liable to deduct TDS under GST
INR 1,000/- per month onwards
- Applicable to government departments, local authorities and notified PSUs
- Monthly GSTR-7 filing for TDS deducted at 2% on inter-state and 1%+1% on intra-state supplies
- TDS certificate (GSTR-7A) generation for deductees
- Refund claim for excess TDS deposited
- Late fee and interest computation and rectification
- Reconciliation with GSTR-2B of the deductee
- Registration for TDS deduction under GST Act