(GST)

TDS

மாநிலவரி அலுவலர் அலுவலகம்

ப ாளூர்

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 ,
-TDS -
 TDS ?
(GST Act 2017-Section 51 and Commercial Taxes and Registration department G.O. (Ms.) No.122 dated: 12.09.2018)
1.
2.
3.
4. 51%

5. 1860
6.
 TDS ?
.2,50,000/-

 TDS ?
( )- 2%
( 1% CGST 1% SGST , 2% IGST
)
 TDS ?
,
( )
TDS .
 ?
10 (
10 ) GSTR-7

 ?
[GST Act 2017-Section 122(1)(V), Section 51(6) and Section 50(1) ]
.10000/- ( ) ( ) ( )
, 18%

 ?
. GSTR-7 5 TDS GSTR-7A
. .100/- GSTR-7A
.5000/-

TDS Deductor
:
1. PAN TAN
2. (CUG )
3. (e-Mail)
4. ( . , )
5. DDO PAN, ,
?
 www.gst.gov.in services->registration-> new registration
 I am a Tax Deductor , , , TAN/PAN, e-
Mail, CAPTCHA Proceed Click .
 e-Mail (OTP) ஐ 15
Temporary Reference Number(TRN) .
 new registration-> Temporary Reference Number(TRN) ஐ TRN , OTP,
CAPTCHA
 My Saved Application Action Edit ஐ Click TAB ,
, DDO , Authorized signatory, , ,
Vefification TAB ஐ Click .
 Authorized Signatory Place , ‚Submit with EVC‛ CLICK
e-Mail OTP .
.
 GSTDN
 eMail User Name and Password ஐ,
www.gst.gov.in ‘Login’ ‚First time login: If you are
logging in for the first time, click here to log in‛ ‘here’ ஐ Click
Username Password ஐ .
 ‚USER NAME‛ ‚PASSWORD‛
.

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 GSTR 7 GSTR 7A

 USER NAME‛ ‚PASSWORD‛

 Click the Services > Returns > Returns Dashboard command in the GST portal. Alternatively, you can also click the Returns Dashboard link
on the Dashboard.

 The File Returns page is displayed as given below. Select the Financial Year & Return Filing Period (Month) for which you want to file the
return from the drop-down list.
 Click the SEARCH button.
 In the GSTR-7 tile, click the PREPARE ONLINE button, if you want to prepare the return by making entries on the GST Portal

The GSTR-7 - Return for Tax Deducted at Source Return page will be displayed as below.

 Details of the tax deducted at source: This tile is used to add the details of the tax deducted at source
 Amendments to TDS Details: This tile is used to amend the details of the tax deducted at source in respect of any earlier tax period
 Click on the Tile 3. ‚Details of the tax deducted at source‛, to add the details of the TDS (Tax Deducted at Source).

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 Click the ADD button.
 In the GSTIN of Deductee field of the following screen, enter the GSTIN of Deductee.
 Enter the amount paid to Deductee on which tax has been deducted.
 If the Deductor and Deductee are having different State-code, then you need to enter the details for Integrated Tax (IGST) and total tax
amount should be equal to 2% of the amount shown as ‚Total amount paid to Deductee on which tax is deducted‛.
 If the Place of supply lies within the State of Recipient, then no TDS as IGST shall be deducted, as the tax on the invoice will be CGST and
SGST/UTGST.
 If the Deductor and Deductee both are having same State-code, then GST Portal will allow entry of all the 3 taxes, IGST/CGST/SGST.
 If the Deductor and Deductee are located in SEZ, then the IGST should be levied irrespective of place of supply.
 At least one tax column should be entered out of three tax columns (Integrated Tax, Central Tax and State/UT Tax) and total tax amount
should be equal to 2% of the amount shown as ‚Total amount paid to deductee on which tax is deducted‛.
 At least one tax column should be entered out of three tax columns (Integrated Tax, Central Tax and State/UT Tax) and total tax amount
should be equal to 2% of the amount shown as ‚Total amount paid to deductee on which tax is deducted‛.

 Click the SAVE button.

 You will be directed to the previous page and a message is displayed that TDS details added successfully. You need to give separate
entries of TDS details for each of the deductee.
 Here, you can also edit/delete the added details (under Actions column).

Click the ‚BACK TO GSTR 7 Tiles‛ Button to go back to the Form GSTR-7 Dashboard page

You will be directed to the GSTR-7 Dashboard landing page and the 3. Details of the tax deducted at source box in Form GSTR-7 will reflect the
number of TDS entries added along with total tax amount and total amount paid to Deductee.

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 Amendments to the TDS Details

 Click on the Tile 4. ‚Amendments to TDS Details‛ box to amend details of the tax deducted at source in respect of any earlier tax period and
also to modify TDS details rejected by deductee.
 Uploaded By Deductor Tab:
 Select the Financial Year and Month from the drop-down list.
 In the ‚Please Enter GSTIN field‛, enter the GSTIN of the Deductee of previous tax period which needs to be amended.
 Click the AMEND TDS DETAILS button

Make amendments to the details as required. Click the SAVE button

 You will be directed to the previous page and a message is displayed that TDSA details added successfully.
 Here, you can also edit/delete the amended details (under Actions column). Click the BACK TO GSTR 7 DASHBOARD button to go back to the
Form GSTR-7 Dashboard page.

 You will be directed to the GSTR-7 Dashboard page and the 4. Amendments to TDS Details tile in Form GSTR-7 will reflect the sum of number of
TDSA entries added by the deductor on his own & modified in respect of the rejected details by deductee, along with total tax amount and total
amount paid to deductee.

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 (b) Rejected By Deductee Tab:
 Select the Rejected By Deductee tab.

 Click the EDIT button to edit the details.

 Edit the details. Deductor can amend the GSTIN of Deductee, Revised amount paid to deductee and all tax columns. Click the SAVE button

 Once the details are edited, the status is changed to modified. Click the BACK TO GSTR 7
 DASHBOARD button to go back to the Form GSTR-7 Dashboard page.

 You will be directed to the GSTR-7 Dashboard page and the 4. Amendments to TDS Details tile in Form GSTR-7 will reflect the sum of number
of TDS entries added & modified the details rejected by deductee, along with total tax amount and total amount paid to deductee

Once you have entered all the details, click the PREVIEW button. This button will download the draft summary page of your Form GSTR-7 for
your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully.
The PDF file generated would bear watermark of Draft, as the details are yet to be submitted.

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Click the PROCEED TO FILE button.

A message is displayed on top page of the screen that 'Proceed to file' request has been received. Please check the status after sometime. Click
the Refresh button.

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Once the status of Form GSTR-7 is Ready to File, Tile No. 5, 6. Payment of Tax gets enabled. Click the 5, 6. Payment of Tax box.

The cash balance available in the electronic cash ledger as on date are shown in below table.

Scenario 1:
 If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, available cash balance is shown
to be as utilized from the Electronic Cash Ledger. You may create Challan for the additional cash directly by clicking on the CREATE CHALLAN
button.

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 The Create Challan page is displayed.
 Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total
amount of payment to be made. You cannot edit this amount.
 ii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.
 iii. Click the GENERATE CHALLAN button.

The Challan is generated as below.

In case of Net Banking:

You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of
the payment will be updated on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your
account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI
shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

Scenario 2:

 If the available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required
for paying liability.
 Click the PREVIEW DRAFT GSTR7 button to view the summary page of Form GSTR-7 for your review. It is recommended that you download
this Summary page and review the summary of entries made in different sections carefully before making payments.

 Select the Declaration checkbox.

 Select the Authorized Signatory from the drop-down list.
 Click the FILE GSTR7 button

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Click the YES button.

The Submit Application page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

SUBMIT WITH EVC:

Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

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The success message is displayed and ARN is displayed. Status of the GSTR-7 return changes to "Filed". Click the BACK button.

View Debit entries in Electronic Cash Ledger for tax payment

Click the Debit entries in electronic cash ledger for TDS/interest payment tile

The entries in Electronic Cash Ledger for tax payment is displayed. Click the BACK TO GSTR 7 TILES button.

TDS Certificate Generation:

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 :-
, - : 04181-222080
, - : 9445195144
, – : [email protected]
GST : www.gst.gov.in
: www.ctd.tn.gov.in

!
Disclaimer:
This booklet is only for education purpose and for information only. This can’t be cited in any forum as evidence or any support thereof. Please
refer statues for the exact rules and section.

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