To create and file details in Form GSTR-7, perform following steps:
A. Login and Navigate to Form GSTR-7 page
B. Enter details in various tiles
D. File Form GSTR-7 with DSC/ EVC
E. View Debit entries in Electronic Cash Ledger for tax payment
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard command.
Alternatively, you can also click the Returns Dashboard link on the login Dashboard.
2. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list. Click the SEARCH button.
3. The File Returns page is displayed. In the GSTR-7 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
Note: Please read the important message in the box carefully.
4. The GSTR-7 - Return for Tax Deducted at Source Return page is displayed.
Click on the tile names to know more and enter related details:
5 (a) 3. Details of the tax deducted at source: To add details of the tax deducted at source
5 (b) 4. Amendments to TDS Details: To amend details of the tax deducted at source in respect of any earlier tax period
5.1. Click the 3. Details of the tax deducted at source tile to add details of the tax deducted at source.
5.2. Click the ADD button.
Note: You can click the HELP link to view Help related to this page. Click CLOSE.
5.3. In the GSTIN of Deductee field, enter the GSTIN of Deductee.
5.4. Enter the amount paid to deductee on which tax has been deducted.
5.5 (a). If deductor and deductee are having different State-code, then you need to enter the details for Integrated Tax.
Note: If GSTIN of supplier and POS is different, then TDS will be deducted in the form of IGST. If GSTIN of supplier and POS is same, then TDS is deducted in the form of CGST/SGST. If POS lies in the State of Supplier and deductor is located in another State/UT, then no TDS will be deducted, as the tax on the invoice will be CGST and SGST/UTGST and not IGST.
Note:
Declare details of TDS for each Deductee. Tax is to be deducted on the value excluding tax.
GSTIN of the deductee cannot be declared more than once.
Negative values are not allowed to be declared in this table.
Tax should be entered in at least one tax column out of three tax columns (IGST or CGST and SGST/UTGST). Total tax amount should be equal to 2% of the amount shown as "Total amount paid to deductee on which tax is deducted".
5.5 (b) If deductor and deductee both are having same State-code, then GST Portal will allow entry of all the 3 taxes, IGST/CGST/SGST.
Note: If Deductor and deductee are located in SEZ, then the IGST need be levied irrespective of place of supply. At least one tax column need to be entered out of three tax columns (Integrated Tax, Central Tax and State/UT Tax).
5.6. Click the SAVE button.
5.7. You will be directed to the previous page and a message is displayed that TDS details added successfully. You need to give separate entries of TDS details for each of the deductee.
Note: You can view certain number of records by selecting a number from Records to view per page drop-down list. You can also search any record by providing GSTIN or Trade/Legal name of deductee.
5.8. Here, you can also edit/delete the added details (under Actions column). Click the BACK TO GSTR-7 Dashboard button to go back to the Form GSTR-7 Dashboard page.
5.9. You will be directed to the GSTR-7 Dashboard landing page and the 3. Details of the tax deducted at source box in Form GSTR-7 will reflect the number of TDS entries added along with total tax amount and total amount paid to Deductee.
5.1. Click the 4. Amendments to TDS Details box to amend details of the tax deducted at source in respect of any earlier tax period and also to modify TDS details rejected by deductee.
5.2 (a) Uploaded By Deductor Tab:
5.2 (b) Rejected By Deductee Tab:
In Uploaded by Deductor tab, you can amend transactions uploaded by Deductor, of previous tax period. If no action has been taken by deductee, action can be taken by the deductor (to amend transactions), on their own under "Uploaded by deductor" tab.
Note:
Any changes to the details declared in Table-3 (TDS details) in earlier tax period(s) may be declared in Table-4.
No amendment is allowed, once the TDS details are accepted by the Deductee.
Records rejected by Deductee are available for taking action in the Tab ‘Rejected by Deductee’ in table 4.
Original tax period, financial year and original Deductee’s GSTIN cannot be edited.
Deductor can amend the GSTIN of Deductee, Revised amount paid to deductee and IGST, CGST & SGST tax columns.
5.2. Select the Financial Year and Month from the drop-down list. In the GSTIN field, enter the GSTIN of the Deductee of previous tax period which needs to be amended. Click the AMEND TDS DETAILS button.
5.3. Make amendments to the details as required. Click the SAVE button.
5.4. You will be directed to the previous page and a message is displayed that TDSA details added successfully. Here, you can also edit/delete the amended details (under Actions column). You can click the BACK TO GSTR-7 DASHBOARD button to go back to the Form GSTR-7 Dashboard page.
Note: Scroll to the right to view further details.
5.5. You will be directed to the GSTR-7 Dashboard page and the 4. Amendments to TDS Details tile in Form GSTR-7 will reflect the sum of number of TDSA entries added by the deductor on his own & modified in respect of the rejected details by deductee, along with total tax amount and total amount paid to deductee.
Note: The Amended TDS details will become available to supplier on his/her dashboard for acceptance or rejection of the same on filing of Form GSTR-7 by the deductor.
If TDS credit entries are rejected by the deductee, they will be auto-populated into Table 4 of Form GSTR-7 in the next tax period under ‘Rejected by Deductee’ tab. Now TDS deductor can amend those details and file Form GSTR-7 accordingly.
5.2. Select the Rejected By Deductee tab.
5.3. Click the EDIT button to edit the details.
5.4. Edit the details. Deductor can amend the GSTIN of Deductee, Revised amount paid to deductee and all tax columns. Click the SAVE button.
Note: You can edit only revised details and cannot edit original details of the deductee.
5.5. Once the details are edited, the status is changed to modified. Click the BACK TO GSTR-7 DASHBOARD button to go back to the Form GSTR-7 Dashboard page.
Note: You can view certain number of records by selecting a number from Records to view per page drop-down list. You can also search any record by providing GSTIN or Trade/Legal name of deductee..
5.6. You will be directed to the GSTR-7 Dashboard page and the 4. Amendments to TDS Details tile in Form GSTR-7 will reflect the sum of number of TDS entries added & modified the details rejected by deductee, along with difference of amended amount and original amount is displayed.
Note: Once Form GSTR-7 is filed, all edited details will become available to the deductee (supplier) on his/her dashboard for acceptance or rejection.
Note: Similarly, you can edit other records.
6. Click the COMPUTE LIABILITY button for computation of tax liability and interest, if any.
7. A message is displayed on top page of the screen that 'Compute liabilities request' has been received. Please check the status after sometime. Click the Refresh button.
8. Once the status of Form GSTR-7 is Ready to File, 5 & 6. Payment of Tax tile and PROCEED TO FILE button gets enabled. Click the 5 & 6. Payment of Tax box or PROCEED TO FILE button.
Note1: When details are auto populated in table 4 under 'rejected by deductee' tab, while revising those records, if tax liability is increased, then interest will only be levied on the increased tax amount.
Note2:
• In case of offline filing of Form GSTR-7, if uploaded JSON file has errors, a link to "View the error(s) on Compute liabilities" is displayed.
Note3:
• After clicking the link, Error report on compute liabilities page will be displayed. You can view the error message and follow the instruction to proceed with filing.
9.1. The cash balance available in the electronic cash ledger as on date are shown in below table.
Note:
Liabilities can be paid in cash only.
'Create challan' button will be enabled for selection only if sufficient cash is not available in Electronic Cash Ledger.
Declaration and Authorized signatory fields will be enabled only if sufficient cash balance is available to offset the liabilities.
9.2 (a). Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities
i. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, available cash balance is shown to be as utilized from the Electronic Cash Ledger. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.
ii. The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.
iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.
iv. Click the GENERATE CHALLAN button.
v. The Challan is generated.
Note:
In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
Click here to refer the FAQs and User Manual on Making Payment.
9.2 (b). Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities
i. If available cash balance in Electronic Cash Ledger is more than or equal to the amount required to offset the liabilities, no additional cash is required for paying liability.
Note: You can click the DOWNLOAD GSTR-7 DETAILS (EXCEL) button to view the summary page in excel format or click the PREVIEW DRAFT GSTR-7 button to view the summary page of Form GSTR-7 for your review.
10. Select the Declaration checkbox. Select the Authorized Signatory from the drop-down list. Click the FILE GSTR-7 button.
11. Click the YES button.
12. The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.
12.1. FILE WITH DSC:
a. Select the certificate and click the SIGN button.
12.2. FILE WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
13. The success message is displayed and ARN is displayed. Status of the GSTR-7 return changes to "Filed". Click the BACK button.
14. Click the Debit entries in electronic cash ledger for TDS/interest payment tile to view the reference ID through which the amount has been debited in electronic cash ledger.
15. The entries in Electronic Cash Ledger for tax payment is displayed. Click the BACK TO GSTR-7 TILES button.
16. Click the DOWNLOAD FILED GSTR-7 button to download the filed return. You can also download filed details as an excel file by clicking on DOWNLOAD GSTR-7 DETAILS (EXCEL) button.
17. The PDF file generated would now bear watermark of final Form GSTR-7.
