TDS return submission procedure under GST
How to submit TDS return under GST? Time limit for filing the TDS Returns under GST.
The filing the TDS Return in FORM GSTR-7 can be done both through the online mode in the GST portal as well as by using the offline tool.
TDS return submission procedure
In the offline method, the deductor would be required to fill up the designated. xl file and upload the said file with signature validation.
Every registered TDS deductor is required to file a Return in FORM GSTR 7 electronically within 10th of the month succeeding the month in which deductions have been made to avoid payment of any late fee, interest. [Section 39(3) of the CGST Act, 2017 read with Rule 66 of the CGST Rules, 2017 refers]
Tax deposited by challan would get credited in the electronic cash ledger of the deductor. The liability of a deductor in FORM GSTR 7 has to be paid by him by debiting his electronic cash ledger.
The deductor shall furnish to the deductee a system generated certificate in FORM GSTR 7A mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the Government and other related particulars. The said certificate is to be furnished within five days of crediting the amount so deducted to the Government i.e. within five days of furnishing return in FORM GSTR7.
The entire exercise has to be completed through www.gst.gov.in.
The deductee (i.e. the supplier) shall claim the credit of such deduction in his electronic cash ledger.
Time limit for filing the TDS Returns under GST
The FORM GSTR-7 for a particular month has to be filed online within 10th of the month succeeding to the month in which deductions have been made.
Learn Exports Imports Free, Click here
Click here to know GST rate of your goods or service
What is VACIS exam in US import customs clearance
When can an exporter release bill of lading from shipping company?
When does exporter get EP copy of shipping bill after customs clearance
How does CFR term of delivery work in Export Import business
How does comprehensive policy of ECGC work for exporters?
The role of CBEC - Central Board of Excise and Customs in India.
The role of Export Inspection Agency in Pre-shipment Inspection & Quality Control
The role of Reserve Bank of India
How to export from Burundi?
How to Import to Burundi?
How to import to India from Burundi?
How to export from India to Burundi?
Documents required for Export from Burundi
Power to collect statistics, Section 151 of CGST Act, 2017
Goods and services tax compliance rating, Sec 149 of CGST Act, 2017
Section 146 of CGST Act, 2017 Common Portal
Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents
Job work procedure, Section 143 of CGST Act, 2017
Section 139 of CGST Act, 2017 Migration of existing taxpayers
Section 135 Presumption of culpable mental state, CGST Act, 2017
Liability of officers and certain other persons, Section 133 of CGST Act, 2017
Sec 132 of CGST Act, 2017 Punishment for certain offences
Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit
Meaning of Interstate dealer and seller
Inter State B2C Supply Means
Meaning of term Inter-State Goods and Service Tax (IGST) under GST
Inter and Intra State Level tax under GST
What is Integrated Tax under GST