All About of GSTR-7

All About of GSTR-7

How can I create and file details in Form GSTR-7?

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

C: Payment of Tax

D. File Form GSTR-7 with DSC/ EVC

E. View Debit entries in Electronic Cash Ledger for tax payment

F. Download Filed Return

A. Login and Navigate to Form GSTR-7 page

1. Access the http://www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the login Dashboard.

4. The File Returns page is displayed.

5. 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.

6. 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.

7. The GSTR-7 – Return for Tax Deducted at Source Return page is displayed.

B. Enter details in various tiles

Click on the tile names to know more and enter related details:

8 (a) 3. Details of the tax deducted at source: To add details of the tax deducted at source

8 (b) 4. Amendments to TDS Details: To amend details of the tax deducted at source in respect of any earlier tax period

8(a) 3. Details of the tax deducted at source

8.1. Click the 3. Details of the tax deducted at source tile to add details of the tax deducted at source.

8.2. Click the ADD button.

Note: You can click the Help link to view Help related to this page. Click CLOSE.

8.3. In the GSTIN of Deductee field, enter the GSTIN of Deductee.

8.4. Enter the amount paid to deductee on which tax has been deducted.

8.5 (a). If deductor and deductee are having different State-code, then you need to enter the details for Integrated Tax. If POS lies in the State of Supplier, then no TDS will be deducted, as the tax on the invoice will be CGST and SGST/UTGST and not IGST.

8.5 (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 should be entered out of three tax columns (Integrated Tax, Central Tax and State/UT Tax).

8.6. Click the SAVE button.

8.7. 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.

8.8. 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.

8.9. 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.

8(b) 4. Amendments to TDS Details

8.1. 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.

8.2 (a) Uploaded By Deductor Tab:

8.2 (b) Rejected By Deductee Tab:

8.2 (a) Uploaded By Deductor Tab:

In Uploaded By Deductor tab, you can amend transactions uploaded by Deductor in previous period.

8.2. Select the Financial Year and Month from the drop-down list.

8.3. In the Please Enter GSTIN field, enter the GSTIN of the Deductee of previous tax period which needs to be amended.

8.4. Click the AMEND TDS DETAILS button.

8.5. Make amendments to the details as required. Click the SAVE button.

8.6. 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). Click the BACK TO GSTR-7 DASHBOARD button to go back to the Form GSTR-7 Dashboard page.

8.7. 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.  

8.2 (b) Rejected By Deductee Tab:

8.2. Select the Rejected By Deductee tab.

8.3. Click the EDIT button to edit the details.

8.4. Edit the details. Deductor can amend the GSTIN of Deductee, Revised amount paid to deductee and all tax columns. Click the SAVE button.

8.5. 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..

8.6. 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 amended amount and original amount difference is displayed..

C. Payment of Tax

7. Click the COMPUTE LIABILITY button for computation of tax liability and interest if any.

10. A message is displayed on top page of the screen that ‘Compute Liability request’ has been received. Please check the status after sometime. Click the Refresh button.

11. 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.

12.1. 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.

12.2 (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.

12.2 (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 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.

D. File Form GSTR-7 with DSC/ EVC

13. Select the Declaration checkbox. Select the Authorized Signatory from the drop-down list. Click the FILE GSTR-7 button.

16. Click the YES button.

17. The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

18.1. FILE WITH DSC:

a. Select the certificate and click the SIGN button.

18.2. 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.

19. The success message is displayed and ARN is displayed. Status of the GSTR-7 return changes to “Filed”. Click the BACK button.

E. View Debit entries in Electronic Cash Ledger for tax payment

20. 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.

21. The entries in Electronic Cash Ledger for tax payment is displayed. Click the BACK TO GSTR-7 TILES button.

F. Download Filed Return

22. Click the DOWNLOAD FILED GSTR-7 button to download the filed return.

23. You can also download filed details as an excel file by clicking on DOWNLOAD GSTR-7 DETAILS (EXCEL) button.

24. The PDF file generated would now bear watermark of final Form GSTR-7.


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