Kerala GST Department released Guidelines for revised GST-TDS Filing:

Kerala GST Department released Guidelines for revised GST-TDS Filing The State GST Department has requested that all government departments, agencies, and local self-government departments be aware of the changes in GST-TDS return filing that will take effect April 1, 2025. Certain amendments have been made to the monthly TDS Return GSTR-7 Table-3 under Rule 37 of the Central Goods and Services Tax (Amendment) Rules, 2024. As part of this, invoice details from suppliers/contractors must be declared in Table 3. Beginning April 1, separate declarations for each invoice should be submitted in GSTR-7 returns. Officers who deduct TDS at the time of payment to GST-registered suppliers and contractors should ensure that they have the invoices for the supply or work. If the supplier or contractor is covered by the compensation scheme, a bill of supply should be submitted rather than an invoice. When making an advance payment, you must have a receipt voucher. According to the GST Act, the supplier/contractor must pass over documents at the time of supply, and officers from the government department or LSG must collect them. The SGST department has issued a warning about late fees and interest in the event of a delay in reporting GSTR-7.