TDS Return under GST – all you need to know by Question Answers (FAQ)

TDS Return under GST: Deductor is required to file return electronically to Government. The return is to be filed in prescribed form and manner within ten days after end of each month – section 39(3) of CGST Act. The prescribed form of return is GSTR-7. Offline tool is available to submit GSTR-7 return. 

Who are liable to file return (GSTR-7)?

Post 01.10.2018, DDOs deducting tax will be liable to file return in FORM GSTR-7 for the month in which such deductions are made

What is the need for filing a return when deposit of TDS has already been made?

Electronic cash Ledger of the DDO will be credited when tax deducted at source is deposited in Government account. Payment of such liability (which is the tax deducted at source) shall have to be done by debiting of the electronic cash Ledger and that can be done only while submitting FORM GSTR 7. So, unless the return in FORM GSTR 7 is submitted the payment liability of the DDO will not be treated as discharged.

Mr S has deducted GST amounting to Rs 50,000/- in the month of Nov’18. He filed return on 16.12.2018. Is he liable to pay a late fee?

Yes he is liable to pay a late of Rs. 600/- at the rate of Rs 100/- per day for delay of 6 days (11.12.2018 – 16.12.2018). Maximum amount of late fee payable is capped at Rs. 5,000/- Similar late fees is applicable under SGST Act / UTGST Act.

During October 2018, I have not deducted any amount of GST. Do I need to file return for the month of October?

The Deductor i.e. DDO is required to furnish a return in FORM GSTR-7 electronically for the month in which such deductions have been made in accordance with the provision of section 39(3) of the CGST/SGST Acts, 2017. Hence, submission of FORM GSTR-7 is not required for a month in which no deduction is made.

How can a deductor file FORM GSTR-7?

FORM GSTR-7 can be filed on the GST Portal, by logging in the Returns Dashboard by the deductor.

The path is Services > Returns > Returns Dashboard.

Is there any Offline Tool for filing Form GSTR-7?

Yes. FORM GSTR 7 return can be filed through offline mode also.

Can the date of filing of FORM GSTR-7 be extended?

Yes, date of filing of FORM GSTR-7 can be extended by the Commissioner of State/Central tax through notification

What are the pre-conditions for filing FORM GSTR-7?

Pre-conditions for filing of FORM GSTR-7 are:

  • Tax Deductor should be registered and should have a valid/active GSTIN.
  • Tax Deductor should have a valid User ID and password.
  • Tax Deductor should have an active & non-expired/ non-revoked digital signature (DSC) in case return is to be filed through DSC.
  • Tax Deductor has made payment or credited the amount to the supplier’s account.

What are the modes of signing FORM GSTR-7?

FORM GSTR-7 can be filed using DSC or EVC

Can I preview the FORM GSTR-7 before filing?

Yes, the preview of FORM GSTR-7 can be seen by clicking on ‘Preview Draft GSTR-7’ before filing on the GST Portal.

What happens after FORM GSTR-7 is filed?

After FORM GSTR-7 is filed:

  • ARN is generated on successful filing of the return in FORM GSTR-7.
  • An SMS and an email are sent to the applicant on his registered mobile and email id.

Can I file the complete FORM GSTR-7 using Offline Utility?

No. Filing can take place only online on the GST Portal.

The details of Table 3 and Table 4 can be prepared offline but remaining activities like payment and filing has to be completed on the portal only. Once the json file is uploaded on the GST Portal, one may continue to proceed to file. Liabilities will then be computed and after making payment, return can be filed

What are the features of FORM GSTR-7 Offline Utility?

The key features of FORM GSTR-7 Offline Utility are:

  • The FORM GSTR-7 details of Table 3 and 4 can be prepared offline, with no connection to Internet.
  • Most of the data entry and business validations are in built in the offline utility, reducing errors upon upload to GST Portal

From where can I download and use the FORM GSTR-7 Offline Utility in my system?

Following steps are required to be performed to download and open the FORM GSTR-7 Offline Utility in your system from the GST Portal:

  1. Access the GST Portal:www.gst.gov.in.
  2. Go to Downloads > Offline Tools > GSTR7 Offline Utility option and click on it.
  3. Unzip the downloaded Zip file which contain GSTR7_Offline_Utility.xls excel sheet.
  4. Open the GSTR7_Offline_Utility.xls excel sheet by double clicking on it.
  5. Read the ‘Read Me’ instructions on excel sheet and then fill the worksheet accordingly.

Do I need to login to GST Portal to download the FORM GSTR-7 Offline Utility?

No. One can download the FORM GSTR-7 Offline Utility under ‘Download’ section without logging in to the GST Portal.

Do I need to login to GST Portal to upload the generated JSON file using FORM GSTR-7 Offline Utility?

Yes. You must login in to the GST Portal to upload the generated JSON file using FORM GSTR7 Offline Utility

What are the basic system requirements/ configurations required to use FORM GSTR-7 Offline Tool?

The offline functions work best on Windows 7 and above and MS EXCEL 2007 and above.

Is Offline utility mobile compatible?

As of now FORM GSTR-7 Offline utility cannot be used on mobile. It can only be used on desktop/laptops

How many TDS details of the suppliers can I enter in the offline utility?

One can enter maximum 10,000 rows of TDS details of the suppliers in the offline utility

I am a tax deductor. I’ve made payment for four different products to one of my suppliers. Shall I report each payment in four different rows of the offline utility?

No. Row with a duplicate GSTIN is not allowed in the utility. One should report the whole amount in one row only. All the payments are required to be added and one single consolidated amount has to be entered in the “Amount paid to deductee on which tax is deducted ” column.

I have mistakenly entered rows with the same GSTIN. Should I use the “Delete” option from the dropdown of “Action” column to delete these rows?

No, the incorrect data has to be deleted in the utility manually using the “Delete” button of the keyboard.

Add and Delete options of the “Action” column are meant for adding or deleting data in the GST portal. Delete option is required to be ignored while preparing FORM GSTR-7 for first- time upload, and for the subsequent uploads it can be used only to delete those particular rows from the already-uploaded data on the portal.

Can I enter negative or decimal amounts in the offline utility?

No, any negative value cannot be entered in the utility. However, decimal values can be entered. All decimal values would be rounded off to two decimal places. But, total liability will be rounded off to whole number.

I’ve uploaded GSTR-7 JSON File and it was processed without error. Do I need to download the generated file?

No, it is not necessary to download the GSTR-7 JSON File processed without error. One can download it only if he wants to update, add or delete the details added previously. One can download the uploaded file for record if so required.

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