What is the documents required for GSTR-7 registration? Nil return is mandatory for GSTR7?

Reply— GSTR-7 is a return form and not a registration form. Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Authorities (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a Contract, exceeds two lakh and fifty thousand rupees.

The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made alongwith a return in FORM GSTR-7 giving the details of deductions and deductees.

If there is no liability to deduct TDS (if value of contract is less than two lakh and fifty thousand rupees), there is no requirement to file GSTR-7.