The State GST (SGST) Department has asked government departments, agencies and local self-government departments to take note of the changes in GST-TDS return filing applicable from April 1, 2025. As per the Rule 37 of Central Goods and Services Tax (Amendment) Rules, 2024, there are certain modifications in the monthly TDS Return GSTR-7 Table-3. As part of this, invoice details from supplier/contractor are to be declared in Table-3.

From April 1, separate declarations should be made for each invoice in GSTR-7 returns. Officers who make TDS deduction, at the time of payment to suppliers and contractors with GST registration, should ensure that invoices related to the supply or work are in their possession. If the supplier or contractor is under the compensation scheme, the bill of supply is to be submitted instead of invoice. A receipt voucher is mandatory in case of advance payments.

As per the GST Act, supplier/contractor should hand over documents at the time of supply and officers of the government department or LSG should collect it. The SGST department has warned of late fee and interest in case of delay in GSTR-7 filing.

Source: The New Indian Express