- Kerala GST department issued guidelines for revised GST-TDS filing.
- Changes in GST-TDS return filing applicable from April 1, 2025.
- Invoice details from supplier/contractor are to be declared in Table-3 of GSTR-7.
- Separate declarations should be made for each invoice in GSTR-7 returns.
- Officers making TDS deduction should ensure invoices related to the supply or work are in their possession.
- Bill of supply is to be submitted instead of invoice for suppliers or contractors under the compensation scheme.
- Receipt voucher is mandatory for advance payments.
- Supplier/contractor should hand over documents at the time of supply.
- Late fee and interest will be charged for delayed GSTR-7 filing.
Source: newindianexpress.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
