Latest Query & Reply

From October TDS provision under GST has been started. In this case Government department has successfully filled their return Under GSTR 7. Now they are unable to generate GSTR 7A as

1. System is not ready to generate it and

2. One of the conditions to generate GSTR 7A is that deductee has to accept this and has to file TDS return for the same. Now if Deductee fails to accept and filed then deductor has to pay penalty 100 Rs. Per day CGST and SGST each.

If DDO want to represent on the issue, To whom he can approach (Authority). Kindly suggest precaution and give light in the provision of TDS under GST.

Reply

As per provision of TDS in GST the deductor is required to 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.  FORM GSTR 7A shall be generated if return in FORM GSTR 7 is filed

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

1. Access the www.gst.gov.inURL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > User Services > View/Download Certificates command.

If certificate is not visible after following above method, issue will be resolved by GST portal only. The deductor can approach jurisdictional GST officials for the same.