3.7 Components of a valid TDS Return (GSTR-7):
3.7.1 This return would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Details of GSTIN of the Supplier along with the invoices against which the Tax has been deducted. This will also contain the details of tax deducted against each major head i.e. CGST, SGST and IGST.
4. Details of other payments - Interest/Penalties/Fee/Others, etc. (This will be auto populated from the Debit entry in Cash ledger)
3.7.2 This return would be filed by 10th of the succeeding month. Late filing would be permitted on payment of late fees only.
