In the said rules, with effect from a date to be notified, in Form GSTR-7,–
(i) for Table 3 the following Table shall be substituted, namely;- “ GSTIN of deduct ee Invoice/ document details Amoun t paid to deduct ee liable for TDS Amount of tax deducted at source No .
Dat e Valu e Integrat ed tax Centr al tax State/ UT tax 1 2 3 4 5 6 7 8 ”;
(ii for Table 4 the following Table shall be substituted, namely;- “ Original details Revised details Mo nth GSTI N of dedu ctee Invoice/ document details Amo unt paid to dedu ctee GSTI N of dedu ctee Invoice/ document details Amo unt paid to dedu ctee Amount of tax deducted at source N o.
Da te val ue N o.
Da te val ue Integr ated tax Cen tral tax Sta te/ 39 liable for TDS liable for TDS UT tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ”;
(iii) in Instructions, –
(a) for instruction at serial number 2, the following instruction shall be substituted, namely:- “2. Table 3 to capture invoice/ document wise details of tax deducted.”;
(b) after instruction at serial number 4, the following instruction shall be inserted, namely:- “5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4, shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess, indicated in the invoice.”.