Due Dates GSTR-7 — Monthly TDS Return (GST TDS Deductor)
GSTR-7 — Monthly TDS Return (GST TDS Deductor)
CGST Act 2017 s.51
Monthly return by TDS deductors under s.51 (government departments, notified entities). Due 10th of following month.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 10th of following month | s.47 CGST + Notification 23/2024-CT (08.10.2024, eff. 01.11.2024; supersedes N 22/2021-CT): ₹25/day, cap ₹1,000 per month; nil GSTR-7 late fee waived | Applies to notified TDS deductors under s.51 CGST. |
| FY 2025-26Current | 10th of following month | s.47 CGST + Notification 23/2024-CT (08.10.2024, eff. 01.11.2024; supersedes N 22/2021-CT): ₹25/day, cap ₹1,000 per month; nil GSTR-7 late fee waived | Applies to notified TDS deductors under s.51 CGST. |
| FY 2026-27 | 10th of following month | s.47 CGST + Notification 23/2024-CT (08.10.2024, eff. 01.11.2024; supersedes N 22/2021-CT): ₹25/day, cap ₹1,000 per month; nil GSTR-7 late fee waived | Applies to notified TDS deductors under s.51 CGST. |
FY-specific notes
FY 2024-25: Applies to notified TDS deductors under s.51 CGST.
FY 2025-26: Applies to notified TDS deductors under s.51 CGST.
FY 2026-27: Applies to notified TDS deductors under s.51 CGST.
CA review
Companion Form GSTR-7A (TDS Certificate) must be issued to the deductee — confirm the current portal workflow.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-7 (TDS Return under GST) →