GSTR-7 Due Date: Summary of Tax Deducted at Source (TDS) and Deposited under GST Laws for June 2026

Entities required to deduct Tax Deducted at Source (TDS) under the GST law must ensure timely filing of Form GSTR-7 and deposit of the deducted tax. For TDS deducted during June 2026, the due date for filing GSTR-7 and depositing the TDS is 10 July 2026.

Who is Required to Deduct TDS under GST?

Under Section 51 of the Central Goods and Services Tax (CGST) Act, 2017, the following entities are required to deduct TDS under GST:

• Departments or establishments of the Central or State Government

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• Local authorities

• Government agencies

• Other persons or categories of persons notified by the Government

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TDS is required to be deducted where the value of supply under a contract exceeds ₹2.5 lakh (excluding GST and cess, subject to applicable provisions). The prescribed TDS rate is 2% (1% CGST + 1% SGST or 2% IGST, as applicable). As per Section 51, the deducted amount must be paid to the Government within 10 days after the end of the month in which the deduction is made.

Due Date for June 2026

For TDS deducted during June 2026:

• Return: Form GSTR-7

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• Due Date: 10 July 2026

• Purpose: Reporting TDS deducted and deposited under GST laws.

Information to be Reported in GSTR-7

The return should include:

• GSTIN of the deductor

• GSTIN of the deductee

• Details of TDS deducted

• Tax amount deposited

• Amendments, if any, relating to earlier tax periods

Once the return is successfully filed, a TDS certificate in Form GSTR-7A is generated electronically for the deductee through the GST portal.

Consequences of Delay

Failure to file GSTR-7 or deposit TDS within the prescribed time may result in:

• Late fee for delayed filing of GSTR-7 as prescribed under the CGST Act.

• Interest on delayed payment of TDS.

• Delay in credit of the deducted amount to the supplier's electronic cash ledger.

• Unnecessary compliance notices and reconciliation issues.

Best Practices for Timely Compliance

Before filing GSTR-7, ensure that:

• TDS has been correctly deducted wherever applicable.

• GSTINs of deductees are verified.

• Payment details match accounting records.

• TDS is deposited before filing the return.

• The return is filed before the due date to avoid interest and late fees.

Conclusion

Timely filing of GSTR-7 and prompt deposit of TDS under GST help maintain statutory compliance and ensure that suppliers receive credit of the deducted tax without delay. Government departments, local authorities, and notified entities should review their June 2026 transactions and complete the filing by 10 July 2026.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: GSTR-7 for TDS deducted under GST during June 2026 is due on 10 July 2026. File on time to avoid interest, late fees and compliance issues.

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