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.
Note: From September 2025 return period onwards:
(i) The Important Message screen has been updated. It mentions that after adding the details in Table 3 and Table 4, you must click on the GENERATE SUMMARY button, which has replaced the earlier 'Compute Liability' option.
Click on the PREPARE ONLINE button to proceed.
(ii) You will be redirected to GSTR-7 dashboard where the points of "Steps to file your GSTR-7 return" are also updated and Generate Summary button has been introduced.
(iii) For return periods before September 2025, you will be able to view COMPUTE LIABILITY button.
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
Prior to September 2025 return period onwards:
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.
From September 2025 return period onwards:
5.10. Click on the 3. Details of the tax deducted at source tile to add details of the tax deducted at source.
5.11. Click on the ADD button to add a new invoice.
Note: You can click on the HELP link to view Help related to this page. Click on the CLOSE button.
5.12. Upon clicking the ADD button, below new mandatory fields will be displayed in Table 3:
Note 1: Invoice number should only contain special characters '/' and '-'. If you enter any other special character, the following error message is displayed.
Note 2: In the Invoice/document date field, the calendar will be enabled only upto the selected return period month. You are not allowed to enter any invoice/document date beyond the selected return period.
There is no time limit for adding invoices from previous financial years. However, the system will not accept invoice dates earlier than 1st July 2017 or the taxpayer’s GST registration date.
Note 3: If total tax amount entered in IGST or CGST and SGST/UTGST is greater than the amount entered in 'Amount paid to deductee on which tax is deducted', the following error message is displayed on clicking of SAVE button.
Hence, the total of the tax amounts should not exceed the amount paid to deductee.
Note 4: In Table 3, if you try to save an invoice with zero/blank amount fields, the following error message will be displayed after clicking the SAVE button.
Note 5: If the same Invoice/document no. with same deductee GSTIN is repeated for the same period/month, the following error message is displayed.
5.13. Once all the mandatory fields are filled, click on the SAVE button.
5.14. Upon clicking the SAVE button, the following message is displayed.
Note: After saving the details, you will remain on the same page. To add more invoices under the same GSTIN, simply enter the details on this page. If you want to view the invoice summary, click on the Back button.
5.15. On the click of Back button, TDS Record Details page is displayed where you can view GSTIN wise count of invoices processed and pending.
You can click on the ADD GSTIN button to add invoices under new GSTIN.
Note 1: Taxpayer can click on the plus icon (+) under ADD Invoice heading to add new invoice under the same GSTIN. The GSTIN will be be auto-populated while adding the invoice details.
Note 2: When the number of suppliers (GSTINs) exceeds 100, the "Add" button for new invoices will not be visible. In such cases, deductors are advised to use the offline tool to continue adding invoices.
Note 3: You can click on the HELP link to view Help related to this page. Click on the CLOSE button.
5.16. Click on the hyperlink in Processed Records column to view a table of all processed invoices under a GSTIN.
5.17. You will be navigated to a list of processed invoice wise summary page which have been added under a GSTIN.
By default, you can view 5 invoices per page. This can be increased to a maximum of 35 invoices by selecting the desired option from the “Records to view per page” dropdown. If the total number of invoices exceeds the selected per-page limit, pagination will be enabled to allow users to navigate through the remaining records.
You can click on the edit icon to edit the individual invoice and delete icon to delete the individual invoice. Click on the ADD INVOICE to add new invoice under the same GSTIN.
Note 1: You can click on the HELP link to view Help related to this page. Click on the CLOSE button.
Note 2 (i): You can search the data by entering details in the Search bar. Only numbers (0-9), characters (A-Z), space, special characters (/-) and date in DD/MM/YYYY format are allowed.
(ii) To search for records by month, the taxpayer must enter the corresponding month number (e.g., 06 for June) in the search field instead of the month name.
(iii) If you try to search the records by entering the month name, the following error will be displayed.
5.18. Click on the Invoice No. hyperlink to view the individual invoice in read only mode.
5.19. Once all the invoices are added, click on the BACK TO GSTR-7 DASHBOARD button in the TDS record details page.
5.20. Click on the GENERATE SUMMARY button to save details in Table 3.
5.21. A successful message appears on the screen, click on the refresh icon to view the changes in Table 3.
5.22. The status changes to Ready to File. Table 3 tile will be updated and PROCEED TO FILE button will be enabled.
Note: However, if you log out without filing and tries to file it later, then you need to again click on GENERATE SUMMARY button to re-generate the summary on the tile and to re-enable PROCEED TO FILE button.
Prior to September 2025 return period:
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.
Note: From September 2025 return period onwards, the following screen will be displayed.
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.
Prior to September 2025 return period:
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.
From September 2025 return period onwards:
5.6. Select the Financial Year, Month and enter GSTIN for which invoices are to be amended. Click on the AMEND TDS DETAILS button.
5.7 A new “TDSA Details” table will be displayed with a list of all original invoices on which no action has been taken by Deductee in TDS and TCS Credit Received.
Note: By default minimum 5 invoices will be visible in this table. You can view maximum 35 invoices on one page. If number of amended invoices and records exceed the maximum permissible limit per page, pagination facility will be enabled on this page.
5.8. Amendment table of the selected invoice will appear. Here, all original data fields will be non-editable while all revised fields will be editable.
Note 1: Revised invoice number should contain no special characters except '/' and '-'. If you enter any other special character, the following error message is displayed.
Note 2: In the Revised Invoice/document date field, the calendar will be enabled only upto the selected return period month. You are not allowed to enter any invoice/document date beyond current return period.
Note 3: If total tax amount entered in IGST or CGST and SGST/UTGST is greater than the amount entered in 'Revised Amount paid to deductee on which tax is deducted', then the folllowing error message is displayed on clicking of SAVE button.
Hence, the total of the tax amounts should not exceed the revised amount paid to deductee.
Note 4: If you try to amend the records in original tax heads, a warning message is displayed prompting you to re-confirm the tax heads. However, this will not block you from proceeding, you can still click on the SAVE button to continue.
5.11. After amending the record, you will be redirected to the Processed TDSA Details page. Here, you can view a consolidated list of all invoices saved and processed under different GSTINs in one table.
Note 1 (i): You can also search any record by providing GSTIN or Trade/Legal name of deductee. Only numbers, characters, space, special characters (/-) and date in DD/MM/YY format are allowed.
(ii) To search for records by month, the taxpayer must enter the corresponding month number (e.g., 06 for June) in the search field instead of the month name.
(iii): If you try to search the records by entering the month name, the following error will be displayed.
Note 2: You can click on the HELP link to view Help related to this page. Click on the CLOSE button.
5.12. Click on the edit icon to make changes to the already saved amended invoice.
5.13. Using the editing option, you can only make changes in the below fields:
a) Revised Amount paid to deductee
b) Revised Invoice/ document value (₹)
c) IGST (₹)
d) CGST (₹)
e) SGST/UTGST (₹)
While below Revised fields will be disabled during edit:
a) Revised GSTIN of Deductee
b) Revised Invoice/ document no.
c) Revised Invoice/ document date (DD/MM/YYYY)
To edit these three disabled fields, taxpayer needs to delete the amended invoice and repeat all steps of amendment from scratch.
Note 1: If you try to amend the tax heads to zero, a warning message is displayed prompting you to re-confirm the tax heads. However, this will not block you from proceeding, you can still click on the SAVE button to continue.
Note 2: After amending the record, if you click on the SAVE button, you will be navigated to Processed TDSA Details page.
If you click on the BACK button without saving the amendments, system will navigate to TDSA Details page where old saved and processed invoices/records will be visible.
Note 3: The TDSA details table will display records that have not yet been amended while the Processed TDSA details table will show all records that have been successfully amended.
Note 4 (i): If you attempt to amend records using a duplicate Revised Invoice/document number, the record will be moved to the Pending TDSA Details table and the status will be displayed as "Processed with error".
(ii). On clicking the edit icon of pending TDSA record, the below message is displayed.
Note 5: If all invoices under a specific GSTIN have been amended, the following error message will be displayed upon clicking the AMEND TDS DETAILS button.
Note 6: For a particular GSTIN, if the Deductee has already taken action by rejecting the record and filing TDS and TCS Credit Received, the following error message will be displayed upon clicking the AMEND TDS DETAILS button.
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.
Prior to September 2025 return period:
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 1: If any rejected records are visible in Table 4 of GSTR-7 then the taxpayer will not be allowed to delete any rejected records and file Nil GSTR-7. Taxpayer will be required to take appropriate action on the rejected records and then proceed with the filing of GSTR-7.
Note 2: 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.
From September 2025 return period onwards:
5.7. Below additional fields will be visible in Processed TDSA Details table of rejected invoices from Sept'25 return period onwards:
5.8. Click on the EDIT button to edit the details.
5.9. By default both Original and Revised fields will be auto-populated with last amended data (If there are no last amended details then original data will auto-populate in all fields).
Note: You are not allowed to edit only the revised details and all tax-related columns. The original details of the deductee cannot be modified.
Note 1: Invoice number should only contain special characters '/' and '-'. If the taxpayer enters any other special character, the following error message is displayed.
Note 2: In the Revised Invoice/document date field, the calendar will be enabled only upto the selected return period month. You are allowed to enter any invoice/document date beyond current return period.
There is no time limit for adding invoices from previous financial years, especially in cases of partial payments. However, the system will not accept invoice dates earlier than 1st July 2017 or the taxpayer’s GST registration date.
Note 3: If total tax amount entered in IGST or CGST and SGST/UTGST is greater than the amount entered in 'Amount paid to deductee on which tax is deducted', then the following error message is displayed on clicking of SAVE button.
Hence, the total of the tax amounts should not exceed the amount paid to deductee.
Note 4: If you try to amend the original tax heads to any value, a warning message is displayed prompting you to re-confirm the tax heads. However, this will not block you from proceeding, you can still click on the SAVE button to continue.
Note 5: If you try to amend the original tax heads to zero, a warning message is displayed prompting you to re-confirm the tax heads. However, this will not block you from proceeding, you can still click on the SAVE button to continue.
5.10. Once the details are edited, the status is changed to modified.
Note: Using the delete icon, you can delete the amendment made in the rejected invoices saved. On clicking the PROCEED button, the original amount will come back and the status changes back to No Action Taken.
Note: Prior to the September 25 return period, you cannot delete amendments made to rejected invoices; only editing of details is allowed.
5.11. Click on the BACK TO GSTR-7 DASHBOARD button to go back to the Form GSTR-7 Dashboard page.
5.12. You will be directed to the GSTR-7 Dashboard page and the 4. Amendments to TDS Details tile in Form GSTR-7. You need to click on the GENERATE SUMMARY button to save the added & modified the details rejected by deductee.
5.13. Table 4 tile in GSTR-7 dashboard will be updated and PROCEED TO FILE button will be enabled.
Prior to September 2025 return period:
6. Click on the COMPUTE LIABILITY button for computation of tax liability and interest, if any.
Note:
a. If taxpayer is trying to file GSTR-7 for a period/ month without filing GSTR-7 of past period/month(s), then following error message will be displayed on the screen.
b. The sequential filing of GSTR-7 will be starting from the month of October 2024 (which will be filed in November 2024) and onwards. If deductor has no saved records in GSTR-7 of old period prior to October 2024, then system will not force the taxpayer to do sequential filing of old periods prior to October 2024.
c. On filing of GSTR-7 for subsequent period, the data will be auto-populated in TDS and TCS Credit Received form of same tax period or next open tax period. If TDS and TCS Credit Received form of any period has Nil/no records, then it will be deemed to be filed. Hence, Nil filing of TDS and TCS Credit Received form will not be allowed to be filed.
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.
Note: No late fee will be computed for delayed filing of Nil GSTR-7 from October 2024 return period. Nil GSTR-7 will be filed only if no entry exists in Table 3 and 4. Taxpayer can file Nil GSTR-7 for a tax period/ month in which neither TDS is deducted by the deductor (i.e. no records are there in Table 3) nor any records (including rejected records) are visible in Table 4.
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.
Note: From September 2025 return period onwards, the process for filing will remain the same as explained from 9.1.
For all the return periods:
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.
Note: From September 2025 return period onwards, the following screen will be displayed.
15. The entries in Electronic Cash Ledger for tax payment is displayed. Click the BACK TO GSTR-7 TILES button.
Prior to September 2025 return period:
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.
Note: From September 2025 return period onwards, the following screen will be displayed.
a. Click on the Download GSTR-7 DETAILS (EXCEL) button to download the filed GSTR-7 in the excel format. The following Excel format will be displayed.
b. Click on the Download FILED GSTR-7 button to download the filed GSTR-7 in the PDF format. The following PDF format will be displayed.
