The Kerala State GST Department has sought the government departments, agencies, and local self-government departments to consider the amendments in GST-TDS return filing w.e.f April 1, 2025.
Particular amendments would be made in the monthly TDS Return GSTR-7 Table-3 under Rule 37 of Central Goods and Services Tax (Amendment) Rules, 2024. As part of the same, the invoice information from the supplier/ contractor is to be declared in Table -3.
Separate declarations are to be made from April 1, for each invoice in GSTR-7 returns. The officers who perform the TDS deduction during the payment to the suppliers and contractors with GST registrations must ensure that the invoices pertinent to the supply or work are in their possession.
If the supplier or contractor is under the GST composition scheme, then the bill of supply is to be furnished instead of the invoice. A receipt voucher is obligatory in the matter of advance payments.
Suppliers/contractors under the GST Act must hand over documents at the time of supply and officers of the government department or LSG must collect the same. The SGST dept has given the warning of late fee and interest in the matter of late GSTR-7 filing.
What is the GSTR-7 Form?
GSTR-7 is a monthly report that certain taxpayers must submit if they deduct tax from payments, known as Tax Deducted at Source (TDS), under the Goods and Services Tax (GST) system.
This report includes details on the amount of tax deducted, what needs to be paid, and what has been sent to the government. It must be filed by the 10th of the month after the deductions to avoid fines. Once filed, the deducted tax appears in the recipient’s electronic account, allowing them to claim a TDS/TCS credit. Accurate filing is essential to comply with regulations and prevent extra charges.
