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Raghav Rawat   24 June 2021


Who are liable to file return under (GSTR-7) ??

 3 Replies

prasad Nilugal

prasad Nilugal   24 June 2021

GSTR 7 is filed by most of the GOVT departments , who deduct TDS as per section 51 of the CGST act 2017 .
Pankaj Rawat

Pankaj Rawat (GST Practitioner)     24 June 2021

Kindly refer Section 51 , and as replied by Mr. prasad ji , it's applicability to deduct TDS is on Govt Concern .

Sourav (Student)     25 June 2021

GSTR 7 is for Govt. who deduct TDS

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