GSTR 7A : GST TDS Certificate : FAQs and User Manual

By | November 12, 2018
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(Last Updated On: November 12, 2018)

GSTR 7A FAQs and User Manual

Video Lecture on GST TDS Certificate in Hindi by CA Satbir Singh

FAQs > GSTR-7A

1. What is Form GSTR-7A?

Form GSTR-7A is a system generated TDS Certificate which is generated once deductor furnishes a return in Form GSTR-7 on the GST Portal and the deductee accepts the details uploaded by deductor and files his return. This TDS Certificate will be available for both Deductor and Deductee.

2. How can I download the TDS certificate?

To download the TDS certificate, access the www.gst.gov.in URL. Login to the GST Portal with valid credentials. Navigate to Services > User Services > View/Download Certificates option.

3. I have more than one certificate available for download under GSTR-7A certificates. Do I need to download them individually?

Yes, you need to download them individually for each GSTIN.

4. What is TDS Certificate?

A TDS certificate is a certificate generated in Form GSTR-7A on the basis of information furnished in return by Deductor in his Form GSTR-7.

5. How many TDS Certificates are issued per GSTIN?

A single TDS certificate is issued per GSTIN for all the supplies, on which tax has been deducted for every GSTR-7 return filed.

6. Is the signature of Tax Deductor required in TDS Certificate?

Form GSTR-7A is system generated TDS certificate and signature of Tax Deductor is not required.

7. What are the pre-conditions for generation of TDS certificate in Form GSTR-7A?

Precondition for generation of TDS certificate is that deductor furnishes a return in Form GSTR-7 on the GST Portal and the deductee accepts the details uploaded by deductor and files his return.

8. Do I as a taxpayer have to file Form GSTR-7A?

No, you don’t have to file Form GSTR-7A.

9. Can I as a taxpayer (Deductor or Deductee) download and keep a copy of my TDS Certificate for future reference?

Yes, you can view and/or download TDS Certificate in post-login mode on the GST portal.

10 What is the penalty if GST TDS return is not filed or GST TDS Certificate is not issued ?

Fails to furnish FORM GSTR-7 (GST TDS Return ) within due date:

Late fee payable (Section 47(1)): Rs. 100/- + Rs. 100/- per day (Maximum Rs. 5000/-) under CGST Act & SGST /UTGST Act separately

Fails to furnish FORM GSTR-7A (GST TDS Certificate ) within due date:

Late fee payable [Section 51(4)]: Rs.100/- + Rs.100/- per day (Maximum Rs.5000/-) under CGST Act & SGST/UTGST Act separately

In such cases recovery may be initiated u/s 73 or 74 of CGST Act 2017

11 What is the time limit to issue GST TDS Certificates ?

Deductor under GST will make payment of deducted tax to the Government within 10 days after the end of the month in which deduction was made

Deductor under GST will submit return in Form GSTR-7 within 10 days after the end of the month in which deduction was made

Deductor under GST will  furnish system generated TDS certificate in Form GSTR-7A to the deductee within 5 days of crediting payment of TDS to the Government i.e. furnishing FORM GSTR-7

Manual > GSTR-7A

I am a Deductor. How can I view Form GSTR-7A?

To view Form GSTR-7A, perform following steps:

  1. Access thewww.gst.gov.inURL. The GST Home page is displayed.
  2. Login to the GST Portal with valid credentials.
  3. Click theServices > User Services > View/Download Certificatescommand.

3. The View/Download Certificates page is displayed. Click the TDS Certificate link.

4. Select the Financial Year and Return Filing Period from the drop-down list.

5. In the GSTIN of Deductee field, you can also enter the GSTIN of Deductee.

Note: If GSTIN of Deductee is not entered, the downloaded certificate will contain the details of deductees for the selected relevant period.

6. Click the SEARCH button.

 

7. The search results are displayed. You can click the Download link to download the TDS Certificate.

8. The TDS Certificate is displayed in PDF format.

 

I am a Deductee. How can I view Form GSTR-7A?

To view Form GSTR-7A, perform following steps:

  1. Access thewww.gst.gov.inURL. The GST Home page is displayed.
  2. Login to the GST Portal with valid credentials.
  3. Click theServices > User Services > View/Download Certificatescommand.

3. The View/Download Certificates page is displayed. Click the TDS Certificate link.

4. Select the Financial Year and Return Filing Period from the drop-down list.

5. In the GSTIN of Deductor field, you can also enter the GSTIN of Deductor.

Note: If GSTIN of Deductor is not entered, the certificate will be generated having details of all the deductors, who have deducted tax in the selected relevant period.

6. Click the SEARCH button.

7. The search results are displayed. You can click the Download link to download the TDS Certificate.

 

8. The TDS Certificate is displayed in PDF format.

 

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