- New GST-TDS Filing Changes: From April 1, 2025, government departments, agencies, and local self-government departments must follow new GST-TDS return filing rules under Rule 37 of the Central Goods and Services Tax (Amendment) Rules, 2024. Each invoice from suppliers/contractors must be declared separately in GSTR-7 Table-3.
- Invoice and Documentation Requirements: Officers responsible for TDS deductions must ensure they have the relevant invoices when making payments to GST-registered suppliers/contractors. For those under the compensation scheme, a bill of supply is required instead of an invoice, and a receipt voucher is mandatory for advance payments.
- Compliance and Penalties: Suppliers/contractors must provide necessary documents at the time of supply, and government officers must collect them. The SGST department has warned of late fees and interest for delays in GSTR-7 filing.
Source A2ztaxcorp
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