How to file GSTR-7 Return Online? Step by Step with Pictures

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

Step 1: Login and Navigate to Form GSTR-7 page

1. Access the 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 Dashboard.

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. 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.

15 FAQ on GSTR-7 to Clear All Your Confusion – Must Read!

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

Step 2: 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.

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 as IGST shall be deducted, as the tax on the invoice will be CGST and SGST/UTGST.

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 should 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.
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:
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.

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 total tax amount and total amount paid to deductee.

Step 3: Preview Form GSTR-7

9. Once you have entered all the details, click the PREVIEW button. This button will download the draft summary page of your Form GSTR-7 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully. The PDF file generated would bear watermark of draft as the details are yet to be submitted.

10. The downloaded PDF is displayed.

Step 4: Payment of Tax

11. Click the PROCEED TO FILE button.

12. A message is displayed on top page of the screen that ‘Proceed to file’ request has been received. Please check the status after sometime. Click the Refresh button.

13. Once the status of Form GSTR-7 is Ready to File, 5,6. Payment of Tax tile gets enabled. Click the 5,6. Payment of Tax box.

14.1. The cash balance available in the electronic cash ledger as on date are shown in below table.

14.2 (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.GSTR7_1

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.

14.2 (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.
15. Click the PREVIEW DRAFT GSTR7 button to view the summary page of Form GSTR-7 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before making payments.

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16. The summary page of Form GSTR-7 is displayed.

Step 5: File Form GSTR-7 with DSC/ EVC

17. Select the Declaration checkbox.
18. Select the Authorized Signatory from the drop-down list.
19. Click the FILE GSTR7 button.

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20. Click the YES button.

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21. The Submit Application page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

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22.1. SUBMIT WITH DSC:
a. Select the certificate and click the SIGN button.

22.2. SUBMIT 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.

23. The success message is displayed and ARN is displayed. Status of the GSTR-7 return changes to “Filed”. Click the BACK button. GSTR7_9

Step 6: View Debit entries in Electronic Cash Ledger for tax payment

24. Click the Debit entries in electronic cash ledger for TDS/interest payment tile.

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

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Step 7: Download Filed Return

26. Click the DOWNLOAD FILED GSTR7 button to download the filed return.

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

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