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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:
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.