Summary
GSTR-7 is a monthly GST return for TDS deductors. Due by the 10th, late filing attracts ₹200/day penalty. Learn who files it, steps to comply, and tips to avoid notices.
What is GSTR-7?
GSTR-7 is a monthly return to be filed by persons required to deduct TDS under GST under Section 51 of the CGST Act. It helps the government track tax deducted at source on GST transactions.
Who Should File GSTR-7?
As per GST law, TDS is applicable when the total contract value exceeds ₹2.5 lakh and the deductor is:
- A government department or establishment
- Local authority
- Government agency
- Public sector undertaking
- Society or board funded by government
- Authority with 51% or more govt. equity
GSTR-7 Due Date: Never Miss It
✅ Due Date: 10th of the following month
Example: For May 2025, file by 10th June 2025.
| Month | GSTR-7 Due Date |
|---|---|
| April 2025 | 10th May 2025 |
| May 2025 | 10th June 2025 |
| June 2025 | 10th July 2025 |
📌 Legal Reference: Rule 66 of the CGST Rules, 2017.
Late Filing Penalty for GSTR-7
Missing the GSTR-7 due date invites:
- ₹100 per day under CGST
- ₹100 per day under SGST
- Total: ₹200/day, capped at ₹5,000
Interest @ 18% p.a. is also payable on TDS not deposited in time.
Why GSTR-7 Matters
- TDS Credit Reflection: Helps deductees get timely credit in their GSTR-2A
- Compliance Check: Regular non-filing may lead to notices and cancellation
Filing GSTR-7: Step-by-Step
- Log in to GST Portal
- Go to Returns > GSTR-7
- Enter GSTIN of deductee, amount deducted and paid
- Preview and file using DSC or EVC
- Download acknowledgment
Expert View: Pro Tip for CA Firms
Always reconcile GSTR-7 data with your TDS challans (Form GSTR-7A) to avoid mismatches that could delay TDS credit to vendors.
Useful Links
Internal Link Suggestion
Check out our guide on GST Late Fee Amnesty Scheme 2025 if you’ve missed old returns.
Frequently Asked Questions (FAQs)
Q1. Can GSTR-7 be revised?
No. You can only file a correction in the next month’s return.
Q2. Is NIL filing required for GSTR-7?
Yes, even if no TDS is deducted, NIL GSTR-7 must be filed.
Q3. What is GSTR-7A?
It is the TDS certificate auto-generated when GSTR-7 is filed.
Final Words
The GSTR-7 due date is a key monthly deadline for government-linked deductors. Avoid penalties and protect vendor relationships by filing on time.