Who All File GSTR-7

GSTR-7 is a Goods and Services Tax (GST) return that needs to be filed by the persons who are required to deduct tax at source (TDS) under the GST system. GSTR-7 is filed by the deductor to report the details of TDS deductions made during a particular tax period. Here are the entities or individuals who are required to file GSTR-7:

1. Government departments or agencies
2. Public sector undertakings (PSUs)
3. Local authorities
4. Statutory bodies
5. Any person or category of persons notified by the government who are required to deduct tax at source

Please note that the specific requirements and regulations regarding GSTR-7 may vary based on the updates and notifications issued by the government. It is always advisable to refer to the official GST portal or consult a tax professional for the most accurate and up-to-date information regarding GSTR-7 filing.