TDS return under GST

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

 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

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers