GSTR-7 Compliance for February 2026

Government departments, local authorities, and other notified persons required to deduct tax at source under Section 51 of the CGST Act, 2017 must file their return in FORM GSTR-7 for the month of February 2026 by 10th March 2026.

Critical Reporting Requirement Deductors must adhere to the invoice-level reporting mandate introduced vide Notification No. 09/2025 – Central Tax. Consolidated reporting of TDS is no longer permitted. Deductors must furnish specific invoice-wise details to ensure the tax deducted is correctly reflected in the deductee's (supplier's) electronic cash ledger for them to claim credit.

Key Highlights:

• Applicability: Contracts where the total value of taxable supply exceeds ₹2.5 Lakhs.
• Rate: 2% (1% CGST + 1% SGST) or 2% IGST.
• Certificate: Upon filing, the TDS certificate (Form GSTR-7A) is made available to the deductee electronically (Rule 66).

Timely filing is essential to avoid interest liability and late fees.