Tds RETURN ??

Who are liable to file return under (GSTR-7) ??
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Quick Summary
This discussion clarifies who needs to file a TDS return using the GSTR-7 form. It explains that government departments are generally liable for filing GSTR-7, particularly those who deduct Tax Deducted at Source (TDS) as per Section 51 of the CGST Act 2017. The applicability of TDS deduction is specifically on government concerns.

GSTR 7 is filed by most of the GOVT departments , who deduct TDS as per section 51 of the CGST act 2017 .
Kindly refer Section 51 , and as replied by Mr. prasad ji , it's applicability to deduct TDS is on Govt Concern .
GSTR 7 is for Govt. who deduct TDS

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