The Kerala State Goods and Services Tax (SGST) Department has released new guidelines concerning revised procedures for GST Tax Deducted at Source (TDS) return filing. These directives are aimed at ensuring greater accuracy and compliance, particularly for government departments, agencies, and local self-government departments.

The revisions stem from amendments to the Central Goods and Services Tax Rules, specifically concerning modifications to the monthly TDS Return GSTR-7. A key change mandates the inclusion of detailed invoice information from suppliers and contractors within Table-3 of the GSTR-7 form.

Key Highlights of the Revised Guidelines:

  • Invoice-Wise Declarations:
    • Effective from April 1, 2025, separate declarations for each invoice are required in GSTR-7 returns.
  • Mandatory Invoice Details:
    • Officers responsible for TDS deduction must ensure they possess the relevant invoices from GST-registered suppliers and contractors.
    • In cases where the supplier or contractor operates under the composition scheme, a bill of supply is required instead of an invoice.
    • A receipt voucher is mandatory in case of advance payments.
  • Compliance and Penalties:
    • The SGST department has emphasized the importance of timely and accurate filing to avoid late fees and interest.
    • The guidelines reinforce that suppliers and contractors are obligated to provide necessary documentation at the time of supply, and government and local self-government officers must ensure those documents are obtained.

Impact on Government Bodies:

The guidelines place a specific emphasis on government departments and local self-government bodies, as they are significant TDS deductors. These entities are urged to familiarize themselves with the new requirements and ensure their staff are adequately trained.

The Kerala GST Department encourages all stakeholders to adhere to these guidelines to ensure seamless compliance with the updated GST-TDS filing procedures.

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