Regarding gstr 7 amendments.

This query is : Resolved

sanjay (Querist)
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25 November 2019 sir one of my client is an tax deductor and liable to file gstr 7.
in June 2019 we have tds deduction so file the same . one my our dedcutee reject the bill which we file in GSTR 7 june 2019 . (action taken by him on Sept 2019)

later July ,Aug ,Sept we dont have TDS bill so we cant file gstr 7.
in oct 2019 we have TDS bill while submitting TDS returns we cant able to amend the previous rejected bill. because it doenot appear in oct month returns (TABLE 4 OF GSTR 7)

And its shown in july 2019 retun (TABLE 4 OF GSTR7).

My question is
can i edit the rejected bill in oct or subsequent months returns,
or it is mandatory to file july returns with amendment of the same.(if yes any late fees attract for the same)

CA Anita Bhadra

CA Anita Bhadra (Expert)
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26 November 2019 You can edit the rejected bill in Oct or in any subsequent months ( within Financial Year ) For editing GSTR 7 , no penalty has been prescribed in GST Act

sanjay

sanjay (Querist)
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26 November 2019 Firstly thank you for your valuable reply.

But rejected records not shown in Oct or any month (table 4 of gstr 7) . It's show in only July month returns... What can I do...

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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22 July 2025 In your case, the issue seems to be that the rejected bill from July 2019 is not appearing in the subsequent October or later returns (GSTR-7), and it is only showing in July's return (Table 4 of GSTR-7).

Let’s break down the steps and options:

1. Amending a Rejected Bill in GSTR-7:
Rejected bills should typically be amended in the same month (i.e., July 2019) if you want to adjust them for TDS deductions that were initially reported.

Since you are unable to amend the rejected bill directly in October’s return (or in any month later than July 2019), you will have to file the amendment in the original month of July 2019.

2. How to Amend the Rejected Bill:
You should file the GSTR-7 return for July 2019 again, with an amendment to the rejected bill.

You can amend or rectify the entry in the July 2019 return under Table 4 of GSTR-7.

This would ensure that the TDS deduction is updated correctly.

3. Late Fees:
Late fees will be applicable if the amended return is filed after the due date for the July 2019 period.

However, as per the GST Act, there is no penalty for making amendments to GSTR-7 entries. The late fee is only applicable if the return is filed after the due date and if the tax payment is delayed.

4. Filing the Amendment:
Amendments to GSTR-7 can be made in the return for the same financial year, even though the amendment is for a prior period.

If the rejected bill is not appearing in October's return, you will need to file the amendment in July’s return with a rectification and ensure that the details are updated.

5. What to Do if the Bill Does Not Appear in GSTR-7:
If the rejected bill is not appearing in subsequent months, it’s likely that the data has already been processed for July.

In this case, you should make a manual adjustment or rectify the details in the July month return and then proceed to file it.

If it's showing in July, you can amend it directly in the July GSTR-7 and then re-submit the corrected return.

6. No Immediate Penalty:
The GST law doesn’t impose penalties for filing amendments to the TDS returns. However, late fees might be applicable based on the timing of your filing (post due date).

Steps for Next Action:
File the amended GSTR-7 return for July 2019 to correct the rejected bill, even if you are in the October or later months.

Ensure you amend the records in the original month (July).

If filed late, be prepared for any late fees.

Ensure future TDS returns are filed timely with no rejections or discrepancies.

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