GSTR 7A: Eligibility, Format & Viewing Procedure

The Goods and Service Tax (GST) is a tax excised on goods and services manufactured, consumed or supplied in India. Residents of India need to pay it and file different returns reflecting the same. GSTR 7A is one of them that gives details of TDS deductions of a taxable individual.

This article discusses all the crucial aspects like the meaning of GSTR 7A and how to view it online through the GST Portal. Let's look at all these facts regarding this return form.

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What Is GSTR 7A?

GSTR 7A is a system-generated GST form or TDS certificate that is generated once a deductor files a return GSTR-7 on GST Portal and a deductee agrees to these details and files a return too.

Thus, details given in this form get auto-loaded while the deductor furnishes information at the time of filing. This form should contain the entire details of a TDS (Tax Deducted at Source) deducted by the provider of goods or services.

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Note: GSTR 7A is a certificate that is not required to file, as taxpayers can only view it after their GSTR 7 is already filed.

What Is the Eligibility to File for GSTR 7?

To be eligible to file a GSTR-7, there are some prerequisites that one must fulfil for generating a TDS certificate. These preconditions are as follows:

Taxpayers must register themselves under the GST regime and should have a valid GSTIN of 15 digits.
A deductor needs to file a GSTR-7 before generating a TDS certificate or GST-7A return form.
GSTR 7A needs a deductee’s approval during the verification process. This form will not be generated until the deductee approves the provided details by a deductor.
There should be a business turnover among businesses above ₹ 20 Lakhs.
The taxpayer must record every transaction on which the deduction and taxes are applicable.
Tax deductors should keep active or non-expired Digital Signature Certificates while a return is verified through DSC.

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It is essential to match all these eligibility criteria to get a tax deduction under the GST Act. Now, let's look at the due dates for filing GSTR 7A.

Who Needs to View GSTR 7A?

The supplier or deductor of goods and services who is generating a TDS deduction is required to view a Form GSTR 7A or TDS Certificate.

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How to View GSTR 7A Online on GST Portal?

While furnishing a return for a GST-7A return form, individuals need to follow some steps. These steps are given below to successfully navigate and download a TDS certificate. The steps are as follows:

Steps to View GSTR 7A for a Deductor:

The steps to view GST-7A return for a deductor are as follows:

Step 1: Visit the official GST portal and log in.

Step 2: Provide proper login credentials such as username and password.

Step 3: Open 'Services' and click on 'User Services' to proceed.

Step 4: Then select ‘View / Download Certificates’ to view your TDS certificate.

Step 5: Upon selecting ‘View / Download Certificates’, options for downloading ‘TDS Certificates’ will be shown.

Step 6: Click on ‘TDS Certificates’ to open it.

Step 7: Now choose ‘Financial Year’ and ‘Return Filing Period’ from their drop-down lists.

Step 8: Provide the GSTIN of the deductee in the given space of ‘GSTIN of Deductee’ to specify that particular supply of goods and services.

Step 9: After entering all the details of a deductee, hit on ‘Search’.

Step 10: Once these search results are displayed on your screen, click on the ‘Download’ icon to download a TDS certificate in PDF format.

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Steps to View GSTR 7A for a Deductee:

The steps to view GSTR 7A for a deductee are as follows:

Step 1: Navigate to the official GST portal and log in.

Step 2: Enter accurate login credentials to proceed further, such as username and password.

Step 3: Select ‘Services’ and open ‘User Services’ to view a form.

Step 4: Press 'View/ Download Certificates' and the page will appear on the screen.

Step 5: Select the ‘TDS Certificate’ link to download it.

Step 6: Now select ‘Financial Year’ and ‘Return Filing Period’ correctly from its given drop-down lists.

Step 7: Provide accurate GSTIN of deductee in the given field for ‘GSTIN of Deductee’.

Step 8: After filling in all the details properly, click on 'Search'.

Step 9: Once this search results loads, select ‘Download' to download your TDS certificate in PDF form.

Following these steps individuals can easily access their TDS Certificate online from the GST official site. Now, understand which details are compulsory to have in Form GSTR 7A.

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What Details are Mandatory for Filing GSTR 7?

Generally, a GSTR 7 contains a total of 8 major components in a return form. These sections are as follows:

Legal Name of a Taxable Entity
Valid GSTIN of the Supplier
Details of Valid Tax Period
Assessment Circle of a Tax Period
TDS Certificate Number
Contact Details
Invoice Details
The Payment Value of a Deducted TDS

Since taxpayers have to file GSTR-7 to view GSTR 7A, find out important details one needs to know on GSTR-7.

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Who Needs to File a GSTR-7 Form?

As per section 51 of the CGST Act, persons or establishments who need to deduct TDS certificates are:

A department or establishment of the Central Government and State Government
A local authority
Governmental agencies
Any person or categories of people notified by the government on the recommendations of the Council

Moreover, there are some other entities required to deduct TDS according to the Notification No. 33/2017 of Central Tax, 15th September 2017. These entities are listed as follows:

Any authority or board or body set up by a State Legislature or the Parliament or by the Government, holding 51% equity by the Government
An established society by any State or Central Government or a Local Authority registered under the Societies Registration Act, of 1860
Public sector undertakings

However, these taxable entities need to deduct TDS (Tax Deducted at Source) for any payment that exceeds a transaction amount of ₹ 2.5 Lakhs made to a taxable supply of goods and services. Now, let’s look at the criteria for filing Form GSTR-7 successfully which in turn will allow individuals to view GSTR 7A.

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What Is the Due Date for Filing GSTR-7?

A deductor has to file a GSTR-7 return form on a monthly basis. The last date for filing a GSTR-7 return form is before the 10th of the next month. For example, one needs to file a GSTR-7 for the month of December 2022 within the 10th of January 2023.

However, the government sometimes offers an extension for filing a GSTR-7 for some specific months. Therefore, a taxable person must always keep an eye on the due dates of filing this return so that there are no penalties applicable.

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What are the Important Things to Know About GSTR-7?

Following are a few important points to know about GSTR-7:

GSTR-7 is only applicable to specific taxpayers and not to every registered taxpayer.
This form contains all the details of tax deducted at source. All the amount will be in rupees (₹).
GSTR-7 enables the reporting and payment of TDS deductions for which the tax credits can be applied to the supplier.
Issuance of GSTR-7 is only possible after the succession of filing a GSTR-7 to a deductee.
TDS will not be deducted when the place of supply and supplier location is different from the registered place or state of a recipient.
When a taxpayer files Form GSTR-7, the TDS details will be displayed in Part C of the GSTR-2A Form of the concerned supplier who is claiming the Input Tax Credit of the TDS in his or her name.
Individuals can use this GSTR-7 return form while making a payment of the output tax liability.
One cannot file these return forms until full payment of the previous tax liabilities.

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What Are the Penalties or Consequences for Not Filing GSTR-7?

The GST Council has conducted strict deadlines for filing a late tax return or missing out on the due dates for tax payment to run the system efficiently.

According to the Act of GST, one needs to pay a penalty of ₹ 100 on CGST and ₹ 100 under SGCT, thus adding up to a total of ₹ 200 in a single day. However, this amount cannot exceed the limit of ₹ 5000. Also, there is no late fee charge applicable on IGST. Along with this late payment, add 18% interest per annum on the payable tax amount. The interest will be applicable from the due date of filing GSTR-7.

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Example

Let’s assume a taxable amount applicable is ₹ 1000 needs to be filed. If the taxpayer fails to file it within the due date then he or she has to bear an extra interest of (1,000*18/100*1/365) ₹ 0.49 per day. If one misses it out for more than one day then it will be a multiple of 4.93 rupees.

What Are the Rate of Deduction Applicable for Filing GSTR-7?

As previously stated, a deductor needs to deduct tax only when the total value of supply crosses the value of ₹ 2.5 Lakhs. There are some charges applicable when these supplies surpass the amount and become eligible for a tax deduction. These charges are as follows:

The rate of TDS deduction is 2% (CGST 1% and SGST 1%) in cases of intrastate supply of goods and services.
Also, the TDS deduction is 2% (IGST) in cases of interstate supplies of goods and services.

This is all the information taxpayers must know to make the process of viewing GSTR 7A easy. Understanding all these aspects and processes of filing GSTR-7 is crucial for businesses and individuals to get the TDS certificate on time to claim returns.

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FAQs About GSTR 7A

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Does anyone need to download GSTR 7A forms separately, if there is more than one certificate available on GST Portal?

Yes, one needs to download the available TDS certificates separately, if there is more than one certificate downloadable from GST Portal.

Is a digital signature mandatory for the deductor to generate a TDS certificate?

TDS Certificate one downloads through GSTR 7A is a system-generated digital document that one must file only after both the deductor and deductee agree on the details provided. Thus, there is no need to have further Digital Signature Certificates or DSC from the deductor for the authentication.

Does a deductor have to file Form GSTR-7 even if there is no TDS applicable?

No, a deductor only requires filing a Form GSTR-7 when there is a tax deduction. If there is no TDS deduction, there is no need for GSTR-7.

Is there any offline option for filing Form GSTR-7?

Yes, there is an offline tool available that one can download from the GST Portal. After that, one can file it in offline mode by generating the JSON file. Then, one has to upload it on the same portal to file returns each month.

GSTR 7A: Eligibility, Format & Viewing Procedure

What Is GSTR 7A?

What Is the Eligibility to File for GSTR 7?

Who Needs to View GSTR 7A?

How to View GSTR 7A Online on GST Portal?

Steps to View GSTR 7A for a Deductor:

Steps to View GSTR 7A for a Deductee:

What Details are Mandatory for Filing GSTR 7?

Who Needs to File a GSTR-7 Form?

What Is the Due Date for Filing GSTR-7?

What are the Important Things to Know About GSTR-7?

What Are the Penalties or Consequences for Not Filing GSTR-7?

What Are the Rate of Deduction Applicable for Filing GSTR-7?

FAQs About GSTR 7A

Does anyone need to download GSTR 7A forms separately, if there is more than one certificate available on GST Portal?

Is a digital signature mandatory for the deductor to generate a TDS certificate?

Does a deductor have to file Form GSTR-7 even if there is no TDS applicable?

Is there any offline option for filing Form GSTR-7?

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