GSTR-3B and GSTR-7
GSTR-3B is a monthly GST summary return for taxpayers, while GSTR-7 is for TDS deduction and deposit under GST.
- What is GSTR-7?
- What is GSTR 3B?
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GSTR-3B and GSTR-7
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GSTR-3B and GSTR-7 Overview
GSTR-3B is a monthly summary return filed under GST to report the taxable sales, input tax credit (ITC) claimed, and net tax payable. It helps businesses discharge their GST liabilities for the month. The return must be filed by all regular taxpayers, even if there are no transactions in a given period.
GSTR-7 is a GST return specifically for tax deductors. It is used to report details of GST deducted at source (TDS) on payments made to suppliers and deposited with the government. Both returns ensure compliance with GST laws and must be filed within their respective due dates to avoid penalties.
What is Form GSTR-3B?
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
Who needs to file Form GSTR-3B?
All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.
Where can I file Form GSTR-3B?
Form GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, (if applicable), in the given period will be displayed.
By when do I need to file Form GSTR-3B?
For monthly filers, due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains .
For quarterly filers, due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.
However, due date for filing of Form GSTR-3B can be extended by Government through notification.
Is filing of Form GSTR-3B mandatory even if there is no business in the particular tax period?
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.
What values gets auto-populated from Form GSTR-1 & GSTR-2B to Form GSTR-3B?
The Form GSTR-3B is auto-populated on the basis of values declared by respective supplier’s in their Form GSTR-1 and the system generated Form GSTR-2B. The table-wise details of auto-population are as follows:
What is GSTR-7?
GSTR-7 is a return filed by the individual who deducts TDS under GST. GSTR-7 contains details of the TDS deducted, TDS liability payable and paid, TDS refund claimed, etc.
Who can deduct TDS under GST?
As per the GST law, the following individuals/entities can deduct TDS :
- A department or establishment of the Central or state government
- A local authority
- Governmental agencies
- Persons or categories of persons as may be notified by the Central or a state government on the Council’s recommendations
As per the Notification No. 33/2017 – Central Tax, 15th September 2017, the following entities can also deduct TDS:
- An authority, a board, or any other body set up by the Parliament, a State Legislature, or by a government with 51% equity (control) owned by the government
- A society established by the Central or any state government or a local authority and the society registered under the Societies Registration Act, 1860
- Public sector undertakings
The above deductors must deduct TDS where the total value of supply under the contract exceeds Rs.2.5 lakh. The rate for TDS is 2% (CGST 1% + SGST 1%) in case of intrastate supply and 2% (IGST) in case of interstate supplies. However, TDS will not be deducted when the location of the supplier and place of supply is different from the registration place (state) of the recipient.
Why is GSTR-7 important?
GSTR-7 shows the details of TDS deducted, amount of TDS paid and payable, and any refund of TDS claimed. The deductee (the person whose name TDS has been deducted) can claim TDS as Input Tax Credit (ITC) and utilise it to pay the output tax liability.
The details of TDS deducted is available electronically to each of the deductees in PART ‘C’ of Form GSTR-2A after the due date of filing of Form GSTR-7. Also, the certificate for such TDS deducted shall be available in Form GSTR-7A based on the return filed in GSTR-7.
What is the due date of GSTR-7?
The filing of GSTR-7 for a month is due on the 10th of the following month. For instance, the due date of filing GSTR-7 for November is 10th December.
What is the penalty for non-filing of GSTR-7?
If the GST return is not filed on time, then a penalty of Rs.100 under CGST and Rs.100 under SGST shall be levied, and the total will be Rs.200 per day. However, the maximum late fee should not exceed Rs.5,000. There is no late fee on IGST in case of delayed filing.
Along with late fees, an interest has to be paid at 18% per annum. It has to be calculated on the TDS paid. The period for interest calculation will be from the next day of the due date of filing to the payment date.
How to revise GSTR-7?
GSTR-7, once filed, cannot be revised. The deductor can amend any mistake in the next month’s GSTR-7. It means that if a mistake is made in October GSTR-7, rectification for the same can be made in November GSTR-7 or later months when the error or omission is identified.
FAQ ON GSTR-3 and GSTR-7 REGISTRATION
All regular GST-registered taxpayers, including businesses and professionals, must file GSTR-3B monthly, even if there are no transactions during the period.
The due date is typically the 20th of the following month, but it may vary based on government notifications or taxpayer category.
No, GSTR-3B cannot be revised. Errors must be adjusted in subsequent months’ returns.
Late fees are ₹50 per day (₹25 CGST + ₹25 SGST) or ₹20 per day for nil returns (₹10 CGST + ₹10 SGST).
Non-filing leads to penalties, interest on outstanding taxes, and blocking of GST input credits.
GST returns can be filed online via the GST portal or through GST-compliant accounting software.
