Q: Q1: When does the sequential filing rule come into effect?

The rule is effective from November 1, 2024 , as per Notification No. 17/2024-Central Tax .

Q: Q4: Where can I seek help for filing issues?

Taxpayers can contact the GSTN helpdesk for assistance with sequential filing or other queries.

Q: Q5: What is the due date for GSTR-7 filing?

The due date for filing GSTR-7 is the 10th of the following month in which the tax deduction was made. For example, deductions made in October must be reported by November 10th.

Q: Q6: What is the difference between GSTR-7 and GSTR-3B?

GSTR-7: Filed by tax deductors to report TDS (Tax Deducted at Source) under GST. GSTR-3B: A self-declared summary return filed monthly by regular taxpayers to report liabilities, claim input tax credits, and pay taxes.

Q: Q7: What is the penalty for filing GSTR-7 late?

A late fee of ₹100 per day per Act (CGST and SGST) is applicable, with a maximum limit of ₹5,000. Additionally, interest at 18% per annum may be charged on the unpaid tax amount.

Q: Q9: Who is exempted from TDS on GST?

TDS on GST does not apply to individuals or entities with total taxable supplies below ₹2.5 lakh under a single contract or those not required to deduct TDS as per the GST law.

Q: Q10: Who fills GSTR-7?

GSTR-7 is filed by tax deductors such as government departments, local authorities, or notified entities required to deduct TDS under GST.

Question 1

Q1: When does the sequential filing rule come into effect?

Accepted Answer

The rule is effective from November 1, 2024, as per Notification No. 17/2024-Central Tax.

Question 2

Q2: Is it mandatory to file NIL GSTR-7 returns?

Accepted Answer

Yes, for periods where no deductions are made, filing a NIL return is mandatory to comply with the sequential filing rule.

Question 3

Q3: What happens if I fail to file a return in sequence?

Accepted Answer

You will be unable to file subsequent returns until the missing return is filed.

Question 4

Q4: Where can I seek help for filing issues?

Accepted Answer

Taxpayers can contact the GSTN helpdesk for assistance with sequential filing or other queries.

Question 5

Q5: What is the due date for GSTR-7 filing?

Accepted Answer

The due date for filing GSTR-7 is the 10th of the following month in which the tax deduction was made. For example, deductions made in October must be reported by November 10th.

Question 6

Q6: What is the difference between GSTR-7 and GSTR-3B?

Accepted Answer

GSTR-7: Filed by tax deductors to report TDS (Tax Deducted at Source) under GST.
GSTR-3B: A self-declared summary return filed monthly by regular taxpayers to report liabilities, claim input tax credits, and pay taxes.

Question 7

Q7: What is the penalty for filing GSTR-7 late?

Accepted Answer

A late fee of ₹100 per day per Act (CGST and SGST) is applicable, with a maximum limit of ₹5,000. Additionally, interest at 18% per annum may be charged on the unpaid tax amount.

Question 8

Q8: Can GSTR-7 be revised?

Accepted Answer

No, GSTR-7 cannot be revised once filed. However, any errors can be corrected in the subsequent month's return.

Question 9

Q9: Who is exempted from TDS on GST?

Accepted Answer

TDS on GST does not apply to individuals or entities with total taxable supplies below ₹2.5 lakh under a single contract or those not required to deduct TDS as per the GST law.

Question 10

Q10: Who fills GSTR-7?

Accepted Answer

GSTR-7 is filed by tax deductors such as government departments, local authorities, or notified entities required to deduct TDS under GST.

Question 11

Q11: What are the 3 types of GST full forms?

Accepted Answer

The three types of GST are:
CGST: Central Goods and Services Tax
SGST: State Goods and Services Tax
IGST: Integrated Goods and Services Tax

Question 12

Q12: How to file GSTR-7 online?

Accepted Answer

To file GSTR-7 online:
Log in to the GST portal (www.gst.gov.in).
Navigate to Returns Dashboard and select GSTR-7.
Fill in the details of TDS deducted and deposit made.
Verify using DSC or EVC, and submit the return.

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