The 60-second version
GSTR-7 is monthly return for GST TDS deductors — government departments and notified entities deduct 2% TDS on taxable supply and file by 10th of next month.
GSTR-7 is GST TDS — not income-tax Section 194C
Specified deductors must deduct 2% GST TDS (1% CGST + 1% SGST or 2% IGST) on taxable payments to suppliers above threshold and file GSTR-7 monthly.
Returning NRIs joining PSUs, government contractors, or notified deductor roles must register as GST TDS deductor separately from regular GSTIN.
E-commerce lane: GSTR-8 guide for TCS operators — different return from GSTR-7.
GST withholding lanes
| Return | Rate | Role |
|---|---|---|
| GSTR-7 | 2% TDS | Notified deductor |
| GSTR-8 | 1% TCS | E-commerce operator |
| GSTR-3B | Self-assess | Regular supplier |
| GSTR-6 | ISD | ITC distributor |
GSTR-7 sequence
Deductor registration
GST REG-07 for TDS.
Deduct 2%
On notified taxable payment.
Deposit TDS
Electronic cash ledger.
File GSTR-7
Monthly by 10th.
Supplier credit
TDS appears in supplier 2B.
TDS loop
GSTR-7 kit
- Deductor GSTIN.
- Contract copies.
- TDS challan.
- GSTR-7 ACK.
- Supplier GSTIN list.
Need help with Tax & Residency?
Share your blocker in one line. Our experts will reply with practical next steps.
Separate registration
GST TDS deductor GSTIN is distinct from regular supplier GSTIN — do not file GSTR-3B on deductor registration.
Quick visual
Animated decision map
Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
Open nofollow community search ->Interactive checkpoint
Turn this guide into a decision file
0 of 4 checked
vs GSTR-8?
GSTR-7 GST TDS deductor; GSTR-8 e-commerce TCS operator.
vs income-tax TDS?
GST TDS under GSTR-7 is separate from Section 194C income-tax TDS.
Supplier view?
TDS credit in GSTR-2B — claim in GSTR-3B.
Late fee?
Per day late fee on GSTR-7 — supplier credit delayed until filed.
Cancel deductor?
File GSTR-10 on deductor GSTIN surrender.
Threshold?
TDS applies on notified contracts above prescribed value.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.