FORM GSTR-7 - Invoice-level GST TDS on a contract above the threshold
Tax is deducted on qualifying payments/credits and reported with current invoice details.
Responsible actor: A notified GST TDS deductor with its separate registration. Provision: Section 51/39(3); rule 66; current invoice-wise tables.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Operative law and exact form amendments checked on 21 October 2026. The stated period and fictional assumptions control this unsigned model; no filing, payment or refund is simulated.
Worked facts and completed entries
Independent TDS Branch D: the fictional Government Learning Office Karnataka holds separate teaching TDS registration 29BLRA00000A1DC. Its qualifying contract is 300000 excluding GST. Aster’s September invoice of 118000 comprises taxable value 100000, CGST 9000 and SGST 9000. The supplier, recipient and place of supply are all in Karnataka. Payment on 16 September attracts TDS of 1000 per head on the 100000 base. Net remittance is 116000. The 2000 deduction is paid in cash and the model return is dated 8 October, before 10 October.
Period and 1–2
| Year/month | September 2026 |
|---|---|
| 1. Deductor GSTIN | 29BLRA00000A1DC; fictional TAN-based teaching registration |
| 2(a)/(b). Legal/trade name | Government Learning Office Karnataka /not applicable separate trade name |
3. Current invoice-wise TDS
| Deductee GSTIN | Invoice | Date | Invoicevalue | TD Sbase | IGSTTDS | CGSTTDS | SGSTTDS |
|---|---|---|---|---|---|---|---|
| 29AABCA0000A1ZT | EDU-TDS-D1 | 16 September 2026 | 118000 | 100000 | 0 | 1000 | 1000 |
4. Prior-period invoice amendments
No amendment: original month, GSTIN, invoice number/date and revised GSTIN/invoice number/date not applicable. Originalinvoice value/TD Sbase, revised invoice value/TD Sbase andIGST/CGST/SGSTTDS are 0 in every numeric cell.
5. Deducted and paid
| Head | Deducted | Paidcash |
|---|---|---|
| IGST | 0 | 0 |
| CGST | 1000 | 1000 |
| SGST | 1000 | 1000 |
6. Interest and late fee
InterestIGST/CGST/SGST and late feeCGST/SGST:0 payable/0 paid; timelydeduction, depositandreturn assumed.
7. Cash-ledger refund
| Head | Tax/interest/penalty/fee/other | Debit entry | Bank selection |
|---|---|---|---|
| IGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| CGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| SGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
Payment and supplier reconciliation
Contract value 300000 exceeds 250000. Deduction base 100000 excludes separately indicated GST 18000. TDS is 100000 × 1% = 1000 under each intra-State head. Cash payment 2000 and net supplier remittance 118000 − 2000 = 116000 reconcile. The supplier still accounts for its full outward GST of 18000; this deduction is a separate cash-ledger credit.
8. Cash-debit summary
| Head | Taxcash | Interest | Latefee |
|---|---|---|---|
| IGST | 0 | 0 | 0 |
| CGST | 1000 | 0 | 0 |
| SGST | 1000 | 0 | 0 |
Verification and execution
Anita Das, fictional authorised Government office signatory solemnly affirms the entries match the stated fictional facts and no material fact is concealed. Place: Bengaluru; date:8 October 2026; name/status: Anita Das, fictional authorised Government office signatory. Signature: not executed. No actual DSC, bank instruction, filing acknowledgement or official approval is reproduced.
How this form moves the matter forward
- Confirm the exact person/registration and period; these returns do not substitute for one another.
- Complete the source table sequence, reconcile invoices/credit/stock and the correct cash or credit-ledger treatment, and check the actual due date/extension.
- File with the real authenticated signatory and portal-generated references. Preserve payment and recipient/return reconciliation; the fictional model creates no filing, approval or refund.
Evidence supporting these entries
- Actual registration, period, invoice/note and relevant tax/stock/service evidence
- Tax-head calculation and correct cash/credit/deposit reconciliation
- Actual portal acknowledgement, payment/debit records and applicable return/recipient matching
Additional primary authority: Current CGST Act: sections 10/17(5)/20/29(5)/39/45/51/52/54/55; current actor, credit and filing distinctions..
Additional primary authority: Current CGST rules 39,62–67,81/82/95 and 44; ordinary due dates and case-specific return conditions..
Additional primary authority: Notification 12/2024-Central Tax: paragraph 33 page 29 GSTR4 June30 deadline; paragraph 35 page 29 GSTR5₹1-lakh threshold; paragraphs 37/38 pages 29–31 GSTR7 invoice/GSTR8POS fields..
Additional primary authority: Notification 09/2025-Central Tax page 1: rule 32GSTR3B from 11 February 2025; rules 8/37/38(ii) from 1 April 2025, including GSTR7 invoice/GSTR8POS amendments..
Period and legal consequences
Section 51 tests the contract value excluding GST against 250000; this instalment need not itself exceed that threshold. Exclude separately indicated GST and cess from the deduction base and apply the place-of-supply proviso before deducting. Notification 09/2025 brings the amended invoice-wise tables into force from 1 April 2025. GSTN implements invoice-level reporting from September 2025. Use the invoice number, date, value and deduction base rather than the historical aggregate-only table. After the applicable acceptance process the supplier receives cash-ledger credit, not input tax credit. Deduction does not reduce the supplier’s outward GST liability.
Primary source and exact locator
Official notified form source: Actual GSTR-7 fields and instructions at PDF pages 173–175. Later amendments expressly cited on this page control conflicting historical wording..
CGST Act and government-hosted Act and Rules compilation - Section 51/39(3); rule 66; current invoice-wise tables. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
A notified GST TDS deductor with its separate registration. Tax is deducted on qualifying payments/credits and reported with current invoice details.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual registration, period, invoice/note and relevant tax/stock/service evidence; Tax-head calculation and correct cash/credit/deposit reconciliation; Actual portal acknowledgement, payment/debit records and applicable return/recipient matching.