The CBIC has also mentioned this for the GST taxpayers who are required to deduct Tax at Source (TDS) under GST! Late filing of GSTR-7 Return will attract late fees and interest.
"Attention GST Taxpayers who are required to deduct Tax at Source (TDS) under GST! Due date to file your GSTR-7 Return for the month of December, 2021 is January 10, 2022," the CBIC has tweeted.
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
