Goods and Services Tax Return-7 (GSTR-7)
GSTR-7 is return filed by the taxpayers liable to deduct tax at source under GST.
TDS is to be deducted @ of 1% each for CGST and SGST from the payment made or credited to the supplier(deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. In case of IGST, TDS is to be deducted @ 2%.