TDS Certificate & Benefit of TDS to the deductee (All you need to know)

TDS Certificate & Benefit of TDS to the deductee: The deductor shall, in the manner prescribed, furnish to the deductee a certificate mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the appropriate Government and other prescribed details – section 51(3) of CGST Act.

The certificate is in form GSTR-7A. The certificate is generated electronically on GSTN system and cannot be issued manually by deductor.

TDS Certificate & Benefit of TDS to the deductee

As a DDO I have deducted tax while making payment to various Vendors. I have deposited the amount in the appropriate Government A/c & also filed return within stipulated time. Have I discharged all my liabilities relating to TDS?

No. A system generated TDS certificate in FORM GSTR-7A mentioning therein the value on which tax is deducted, and amount of tax deducted and other related particulars shall be available for download from the portal by deductee.

How can a supplier download the TDS certificate in FORM GSTR 7A?

TDS certificate can be downloaded by access the www.gst.gov.in URL and using the following path: Login to the GST Portal with valid credentials. Navigate to Services > User Services > View/Download Certificates option

How many TDS Certificates are issued per GSTIN?

A single TDS-certificate is issued per GSTIN per FORM GSTR-7 return filed by deductor.

Is the signature of Tax Deductor required in TDS Certificate?

FORM GSTR-7A is system generated TDS-certificate; signature of Tax Deductor is not required

Do I as a taxpayer have to file FORM GSTR-7A?

No, a tax payer (deductee) is not required to file FORM GSTR-7A.

Can I as a taxpayer (Deductor or Deductee) download and keep a copy of my TDS Certificate for future reference?

Yes, TDS Certificate can be viewed and/or downloaded in post-login mode on the GST portal.

Being a deductor do I have to fill any form to generate FORM GSTR 7A? How can I view Form GSTR-7A?

No, a deductor is not required to fill up any separate form for generation of FORM GSTR7A. FORM GSTR 7A shall be generated if return in FORM GSTR 7 is filed.

To view Form GSTR-7A, perform following steps:

  • Access the www.gst.gov.inURL. The GST Home page is displayed.
  • Login to the GST Portal with valid credentials.
  • Click the Services > User Services > View/Download Certificates command.

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