GSTR-7 Due Date — Filing Calendar 2026-27
Due Date
10th of every month
What is GSTR-7?
GSTR-7 is the monthly return filed by entities that are required to deduct TDS under GST. It captures details of TDS deducted on payments made to suppliers and the TDS amount deposited with the government. The supplier can claim this as ITC in their GSTR-2B.
Who files it?
Government departments, local authorities, government agencies, and specified public sector undertakings that are notified under Section 51 of the CGST Act are required to deduct GST TDS and file GSTR-7.
Frequently Asked Questions — GSTR-7
What is the GSTR-7 due date?
GSTR-7 is due on the 10th of every month. For example, GSTR-7 for June 2026 is due on 10th July 2026.
Who needs to deduct GST TDS?
Government bodies, local authorities, and notified PSUs that make payments exceeding ₹2.5 lakh to suppliers for taxable supplies must deduct GST TDS at 2% (1% CGST + 1% SGST or 2% IGST).
Can the supplier claim ITC for GST TDS deducted?
Yes. Once the deductor files GSTR-7 and the TDS certificate (Form GSTR-7A) is generated, the supplier can claim the deducted amount as ITC in their electronic cash ledger.
What is the penalty for not filing GSTR-7?
Late fee of ₹200 per day (capped at ₹10,000) applies, along with interest at 18% p.a. on the outstanding TDS amount.