GSTR-7 sheet for CA firms: GST TDS for October 2026 by 10 November (metal scrap buyers and government clients, invoice-wise)

Updated 24 Oct 2026 · Disclosure: the white-label calendar linked below is an Unadhi product (₹999/year). This guide is for information only, not professional advice.

What you get: a ready-to-copy Google Sheet layout for GST TDS. Tab 1 has one row per payment made by a deductor client (a metal scrap buyer, a government department, a local authority or a government agency). By formula it shows whether TDS applies, the CGST/SGST or IGST to deduct, the GSTR-7 due date (Tue 10 November 2026 for October), days left and a status. Tab 2 has one row per TDS credit for supplier clients, so nobody forgets to accept the credit. You also get a made-up example, a late-fee working column, a plan to 10 November and a WhatsApp message for clients.

Short answer (checked 24 Oct 2026): a person liable to deduct GST TDS under section 51 of the CGST Act deducts tax from payments to suppliers where the total value of supply under a contract exceeds ₹2,50,000 (excluding GST). It pays the tax and files Form GSTR-7 by the 10th of the following month, so 10 November 2026 for deductions made in October 2026. Since 10 October 2024 this includes any registered business buying metal scrap (Customs Tariff Chapters 72 to 81) from another registered person, which needs a separate TDS registration in Form GST REG-07. From the September 2025 return period, GSTR-7 is filed invoice-wise: invoice/document number, date and value for every entry.

What the rules say

• Who deducts, section 51(1) CGST Act. (a) a department or establishment of the Central or State Government, (b) a local authority, (c) Governmental agencies, and (d) persons notified on the Council's recommendation. The deduction applies to payments for taxable goods or services where the total value of supply under a contract exceeds ₹2,50,000. The value is taken excluding central, State, Union territory and integrated tax and cess shown on the invoice (Explanation to 51(1)).
• Proviso to 51(1). No deduction if the location of the supplier and the place of supply are both in a State or UT other than the recipient's State or UT of registration.
• Rate. Section 51(1) sets one per cent central tax. The GST Council press release of 9 September 2024 and the GST portal describe the total as 2%. The sheet therefore uses 1% CGST + 1% SGST/UTGST, or 2% IGST.
• Metal scrap buyers, Notification 25/2024-Central Tax (9 October 2024, in force from 10 October 2024). It adds to the list of deductors "any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 ... from other registered person". The usual exclusion for supplies between two section 51 deductors does not apply to these metal scrap buyers.
• Registration. The GSTN advisory of 22 October 2024 says metal scrap buyers register through Form GST REG-07, selecting "Others" under Constitution of Business and entering "Metal Scrap Dealers".
• Deposit, section 51(2). Pay the TDS within ten days after the end of the month in which it is deducted. The GSTR-7 FAQ says the liability is paid only from the electronic cash ledger, at the time of filing GSTR-7, and the due date is the 10th of the following month.
• Interest, section 51(6). TDS deducted but not paid attracts interest under section 50(1). See our section 50 interest guide.
• Late fee. Section 47(1) sets ₹100 a day up to ₹5,000 for a late section 39 return. Notification 22/2021-Central Tax waives any late fee for GSTR-7 above ₹25 a day, and anything above ₹1,000 in total, from June 2021 onwards (under the CGST Act; check your State's matching notification for the State/UT part). The FAQ adds that no late fee is computed for a delayed nil GSTR-7 from the October 2024 return period, and that GSTR-7 need not be filed for a month with no deduction.
• Invoice-wise reporting. The GSTR-7 user manual says that from the September 2025 return period, Table 3 needs the invoice/document number (special characters only "/" and "-"), the date (DD/MM/YYYY, not later than the return month and not earlier than 1 July 2017 or the registration date) and the value. Total tax cannot exceed the amount paid to the deductee. CGST must equal SGST. Then click GENERATE SUMMARY before filing.
• The supplier's side. The supplier must accept the entry in "TDS and TCS credit received" and file that form. Only then does the amount reach its electronic cash ledger. Rejected entries come back to the deductor's Table 4 in the next GSTR-7 to be corrected, and interest is levied if the corrected TDS amount is higher (FAQ 23 to 26).

Tab "GSTR-7": one row per payment made by a deductor client

The late fee in column T is per return for the month, not per invoice. Keep it on one row per client per month, or work it out separately. It is a working figure only; the portal computes the real amount.

Tab "TDS credit": one row per credit for supplier clients

Made-up example

Client Y, a registered foundry in Maharashtra, buys steel scrap (Chapter 72) from a registered dealer in Maharashtra under a ₹4,00,000 contract, taxable value excluding GST. On 18 October 2026 it pays ₹3,00,000 of the taxable value. Column J shows "Deduct" and K is "N", so it deducts ₹3,000 CGST and ₹3,000 SGST. GSTR-7 for October is due Tue 10 November 2026, and the tax is paid from the cash ledger while filing. If it files on 14 November, the working CGST late fee is 4 days × ₹25 = ₹100, plus interest on the TDS paid late. (Example figures only.)

Plan to 10 November

WhatsApp message to a client

"Hello [name], GST TDS for October 2026 must be filed in GSTR-7 by 10 November. Please send us every payment you made in October to suppliers (especially metal scrap purchases and contracts over ₹2.5 lakh) with the invoice number, date, value and payment date by 5 November. Thank you."

Related guides

• November 2026 due-date chase list
• QRMP PMT-06 sheet for October 2026
• GST interest under section 50
• DRC-03 voluntary payment

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Sources

• CGST Act, 2017 (CBIC updated text): sections 47(1), 50(1), 51(1), (2), (6)
• Notification 25/2024-Central Tax, 9 October 2024 (metal scrap buyers)
• Notification 22/2021-Central Tax, 1 June 2021 (GSTR-7 late fee)
• GSTN advisory on GST REG-07, 22 October 2024
• GST portal FAQs on Form GSTR-7 and GSTR-7 user manual
• GST Council press release, 54th meeting, 9 September 2024

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