GSTR-7A

GSTR-7A

GSTR-7A

The Form GSTR-7A is a system generated TDS certificate that is generated once the deductor furnishes a return in Form GSTR-7 on the GST Portal and the deductee accepts the details that are uploaded on GST Portal. GST TDS certificate is available for both the Deductor and the Deductee.

TDS Certificate

A TDS certificate is generated in Form GSTR-7A using the information furnished in return by the Deductor in Form GSTR-7. Only one TDS certificate is issued per GSTIN for all supplies for which the tax has been deducted for every GSTR-7 return that is filed.

Filing Form GSTR-7

Form GSTR-7 for a month can be filed upon the completion of the month. The last date to file this form is before the 10th of the following month.

Importance of Form GSTR-7

Form GSTR-7 facilitates the reporting and payment of TDS amount that is deducted for which the credit of the tax can be provided to the concerned supplier. Once the form is filed by the taxpayer, all the TDS details get reflected in Part C of the Form 2A of the supplier, who claims the Input Tax Credit of the TDS deducted in his/ her name and the same can also be used for making the payment of the output tax liability.

Pre-Conditions for Generation of TDS

The precondition for generation of TDS certificate is that the deductor furnishes a return in Form GSTR-7A on the GST Portal and the deductee accepts the uploaded details by the deductor and files the return.

Viewing Form GSTR-7A

Given below are the steps for a deductor to view form GSTR-7A.

Step 1: Login to the Portal

The taxpayer has to login to the official GST Portal.

Step 2: Enter the Details

The taxpayer has to enter the username and password.

Step 3: Click View/ Download Certificates

From the ‘Services’ tab, the taxpayer has to select the ‘User Services’ and then click ‘View/ Download Certificates’ command. The ‘View/ Download Certificates’ page appears on the screen.

Step 3-GSTR-7A
Step 3-GSTR-7A

Step 4: Click TDS Certificate

The taxpayer has to click the ‘TDS Certificate’ link.

Step 4-GSTR-7A
Step 4-GSTR-7A

Step 5: Select Financial Year and Return Filing Period

The taxpayer has to select the ‘Financial Year’ and ‘Return Filing Period’ from the drop-down list.

Step 6: Enter the GSTIN

In the GSTIN of Deductee field, the taxpayer has to enter the ‘GSTIN’ of the Deductee. If GSTIN of the deductee is not entered, the downloaded certificate contains the details of the deductee for the selected relevant period.

Step 7: Click Search 

Once all the details are entered, the taxpayer has to click the ‘Search’ button.

Step 7-GSTR-7A
Step 7-GSTR-7A

Step 8: Click Download

The Search results appear on the screen. The taxpayer can click the ‘Download’ link to download the TDS certificate.

Step 8-GSTR-7A
Step 8-GSTR-7A

The TDS certificate appears in PDF format.

Step 8-GSTR-7A
Step 8-GSTR-7A

Given below are the steps for a deductee to view form GSTR-7A.

Step 1: Login to the GST Portal 

The taxpayer has to login to the official GST Portal.

Step 2: Enter the Details

The taxpayer has to enter the username and password.

Step 3: Click View/ Download Certificates

From the ‘Services’ tab, the taxpayer has to select the ‘User Services’ and then click ‘View/ Download Certificates’ command. The ‘View/ Download Certificates’ page appears on the screen.

Step 3-GSTR-7A
Step 3-GSTR-7A

Step 4: Click TDS Certificate

The taxpayer has to click the ‘TDS Certificate’ link.

Step 4-GSTR-7A
Step 4-GSTR-7A

Step 5: Select Financial Year and Return Filing Period

The taxpayer has to select the ‘Financial Year’ and ‘Return Filing Period’ from the drop-down list.

Step 6: Enter the GSTIN

In the GSTIN of Deductee field, the taxpayer has to enter the ‘GSTIN’ of the Deductor. If GSTIN of the deductor is not entered, the downloaded certificate contains the details of the deductor for the selected relevant period.

Step 7: Click Search 

Once all the details are entered, the taxpayer has to click the ‘Search’ button.

Step 7-GSTR-7A
Step 7-GSTR-7A

Step 8: Click Download

The Search results appear on the screen. The taxpayer can click the ‘Download’ link to download the TDS certificate.

Step 8-GSTR-7A
Step 8-GSTR-7A

The TDS certificate appears in PDF format.

Step 8-GSTR-7A
Step 8-GSTR-7A

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