GST TDS Deductor Registration Online in India
Notified deductors — government departments, local authorities, PSUs and other notified persons — must register to deduct GST TDS at 2% on qualifying contracts, deposit it and file GSTR-7 monthly. Our experts handle REG-07 registration, deduction setup and GSTR-7 / GSTR-7A end-to-end.
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What Is TDS Deductor?
A quick, plain-language explanation before the details.
GST TDS registration lets a notified deductor cut 2% tax from qualifying supplier payments, deposit it with the government, and give the supplier a TDS certificate.
Under Section 51 of the CGST Act, 2017, notified deductors must deduct tax at 2% on payments to a supplier where the total value of a taxable contract exceeds ₹2.5 lakh. Section 24 makes registration compulsory for such deductors, who register on Form REG-07 (which may be TAN-based).
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
A TDS deductor registration stays valid until it is surrendered or cancelled. The deductor files Form GSTR-7 for each month in which TDS is deducted.
Quick Facts
Who Must Register?
GST TDS registration is required for the specific deductors notified under Section 51, regardless of any turnover threshold. It applies to who you are (a notified deductor), not how much you supply.
| Who / What | TDS registration |
|---|---|
| Central / State Government departments & establishments | Mandatory — register as deductor |
| Local authorities & governmental agencies | Mandatory — register as deductor |
| Public Sector Undertakings (PSUs) | Mandatory — register as deductor |
| Other persons / categories notified under Section 51 | Mandatory — register as deductor |
| Taxable contract value ≤ ₹2.5 lakh (per contract) | No TDS deduction on that contract |
| Both supplier & recipient in the same state as an inter-state supply place | No TDS (per the Section 51 proviso) |
TDS is deducted at 2% only where the total value of the taxable supply under a contract exceeds ₹2.5 lakh (excluding GST and cess shown on the invoice).
2% deduction rate
Deduct 1% CGST + 1% SGST on intra-state payments, or 2% IGST on inter-state payments, on the taxable value under a qualifying contract.
₹2.5 lakh contract threshold
TDS applies only where the total taxable value of the contract exceeds ₹2.5 lakh. The value excludes the CGST/SGST/IGST and cess indicated on the invoice.
Register with TAN or PAN
A deductor can obtain registration on Form REG-07 using its TAN in place of a PAN — useful for government offices that already hold a TAN.
GSTR-7 & certificate
Deposit the TDS and file GSTR-7 monthly; then issue the supplier a TDS certificate in Form GSTR-7A.
Is This Service Right for You?
Ideal for
- Central and State Government departments and offices
- Local authorities, municipal bodies and boards
- Governmental agencies and statutory bodies
- Public Sector Undertakings (PSUs)
- Other persons notified as deductors under Section 51
- Entities making high-value taxable contract payments to suppliers
You may need this if
- You are a deductor notified under Section 51 of the CGST Act
- You make payments to suppliers on taxable contracts above ₹2.5 lakh
- You must deduct and deposit GST TDS at 2%
- You need to file GSTR-7 and issue GSTR-7A certificates
- You are a government office holding a TAN
- You are setting up compliant vendor-payment processes
Not sure if you need this?
Talk to an Expert →Why Is GST TDS Registration Required?
Notified deductors are legally bound to deduct GST TDS on qualifying payments. Registration is the first step that lets them deduct, deposit and report it correctly.
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01
Statutory Obligation
Section 24 makes registration compulsory for deductors notified under Section 51. Registering as a TDS deductor is what enables lawful deduction on qualifying supplier payments.
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02
Deduct TDS Correctly
Registration lets the deductor cut 2% (1% CGST + 1% SGST, or 2% IGST) on taxable contracts above ₹2.5 lakh — deducting only where the law requires it.
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03
Deposit With Government
The deducted tax must be deposited with the government. A valid registration and GSTIN are needed to make the payment and account for it.
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04
File GSTR-7 & Issue GSTR-7A
Registration allows monthly GSTR-7 filing, and issuing the supplier a TDS certificate in GSTR-7A so they can claim the credited amount.
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05
Give Suppliers Their Credit
The TDS you deduct and report is credited to the supplier's electronic cash ledger, so correct filing keeps your vendors' balances accurate.
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06
Avoid Interest & Penalty
Failure to deduct, deposit or report TDS on time attracts interest and penalties. Proper registration and filing keep the deductor compliant.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- You are a deductor notified under Section 51 of the CGST Act
- A valid TAN or PAN — REG-07 registration can be TAN-based
- A designated Drawing & Disbursing Officer / authorised signatory
- The signatory can e-verify via DSC or Aadhaar OTP (EVC)
- A principal place of business in the relevant state
- The ability to deposit deducted TDS and file GSTR-7 monthly
Everything You Need. One Professional Team.
Consultation
Confirm you are a notified deductor and when TDS applies to you.
Eligibility Check
Decide whether to register using your TAN or PAN.
Document Review
Verify TAN/PAN, office proof and signatory details before filing.
Application Preparation
Draft Form REG-07 accurately for the deductor.
Portal Filing
File on gst.gov.in and complete signatory authentication.
Follow-up
Track the ARN and respond to any officer queries on your behalf.
Deduction Setup
Explain the 2% deduction, the ₹2.5 lakh threshold and payment steps.
GSTR-7 Support
Guide or manage monthly GSTR-7 filing and GSTR-7A certificates.
What You’ll Receive
What Documents Are Required for TDS Registration?
A GST TDS deductor registers on Form REG-07 and may use its TAN in place of a PAN. Keep clear scans (PDF/JPG) ready, along with the details of the authorised signatory / Drawing & Disbursing Officer.
Government / Local Authority
Department, office or board- TAN of the deductor (registration can be TAN-based)
- PAN, if registering with PAN
- Details & photo of the Drawing & Disbursing Officer / signatory
- Authorisation / office order appointing the signatory
- Proof of the office address
PSU / Government Agency
Public sector undertaking- TAN and/or PAN of the entity
- PAN & Aadhaar of the authorised signatory
- Board / competent-authority resolution appointing the signatory
- Registered-office address proof (+ NOC if applicable)
- DSC of the authorised signatory (as applicable)
Other Notified Deductor
Notified under Section 51- TAN or PAN of the deductor
- PAN & Aadhaar of the authorised signatory
- Proof appointing the authorised signatory
- Proof of the principal place of business (+ NOC if rented)
REG-07 with TAN or PAN
A deductor can register on Form REG-07 using its TAN instead of a PAN — convenient for government offices that already hold a TAN.
Name the right signatory
Government deductors usually authorise the Drawing & Disbursing Officer (DDO) or a designated officer; keep the appointment order / authorisation ready.
Know your deduction triggers
TDS at 2% applies only where the taxable contract value exceeds ₹2.5 lakh — confirm this before deducting on each payment.
DSC / EVC for verification
The application is verified using a DSC or Aadhaar OTP (EVC) of the authorised signatory, depending on the deductor type.
Don’t have all the documents?
We’ll identify what your case needs →How to Register as a TDS Deductor (Step by Step)
The entire application happens on the official portal at gst.gov.in using Form REG-07.
Visit gst.gov.in → New Registration
Go to Services → Registration → New Registration and choose to register as a Tax Deductor. No offline visit is required.
Select "Tax Deductor" & enter TAN/PAN
Pick TDS deductor as the type of taxpayer, then enter the TAN (or PAN), plus mobile and email, and verify with OTP.
Fill Form REG-07 (Part B)
Complete the deductor details, office address, and the Drawing & Disbursing Officer / authorised signatory. Upload documents.
Verify using DSC or EVC
Submit the application signed with a DSC or authenticated via Aadhaar OTP (EVC), as applicable to your deductor type.
ARN generated — track the application
An Application Reference Number is issued instantly. Track it under Track Application Status.
GSTIN issued — begin deducting TDS
On approval the deductor GSTIN and REG-06 certificate are emailed. You can then deduct, deposit and report GST TDS.
How Long Does TDS Registration Take?
| Stage | Expected Time |
|---|---|
| Standard route — after complete REG-07 submission | ~7 working days |
| Risk-flagged / verification required (Rule 9) | Up to 30 days |
| Officer query raised (Form REG-03) | Clock pauses until you respond |
Processing timelines follow the standard GST registration rules for deductors. Officer queries pause the clock until you respond.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Per Payment | Deduct 2% where the taxable contract exceeds ₹2.5 lakh · Apply CGST+SGST (intra-state) or IGST (inter-state) correctly · Deduct on the taxable value, excluding GST shown on the invoice |
| Monthly | Deposit the deducted TDS with the government · File Form GSTR-7 for the month · Issue GSTR-7A certificates to suppliers |
| Ongoing | Reconcile deducted vs deposited TDS · Maintain deductor records and contract details · Track supplier acceptance of TDS credit |
| Event-Based | Amendment on any change to the deductor or signatory · Update the Drawing & Disbursing Officer if it changes · Surrender the registration if no longer a deductor |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Determine whether you are a notified deductor under Section 51
- Decide between TAN-based and PAN-based REG-07 registration
- Fill Form REG-07 without errors
- Handle DSC / EVC verification for the signatory
- Apply the 2% rate only above the ₹2.5 lakh contract threshold
- Deposit TDS and file GSTR-7 accurately each month
- Issue correct GSTR-7A certificates to suppliers
With TaxClue
- Expert confirms your deductor status and obligations
- Right choice of TAN or PAN for REG-07
- Form REG-07 prepared and reviewed before filing
- DSC / EVC verification handled smoothly
- Deduction setup with the correct rate and threshold
- GSTR-7 filing guided or managed each month
- GSTR-7A certificates issued to your suppliers
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Happens If Your Application Is Rejected?
- Documents unclear, mismatched or incomplete
- Office / address proof not accepted by the officer
- Query (Form REG-03) not answered within the deadline
- TAN/PAN details inconsistent with records
If an application is rejected, we correct the flagged issues and re-file — usually with a fresh clarification or a new application. TaxClue reviews everything before filing to minimise this risk.
What Compliance Applies After TDS Registration?
Per Payment
- Deduct 2% where the taxable contract exceeds ₹2.5 lakh
- Apply CGST+SGST (intra-state) or IGST (inter-state) correctly
- Deduct on the taxable value, excluding GST shown on the invoice
Monthly
- Deposit the deducted TDS with the government
- File Form GSTR-7 for the month
- Issue GSTR-7A certificates to suppliers
Ongoing
- Reconcile deducted vs deposited TDS
- Maintain deductor records and contract details
- Track supplier acceptance of TDS credit
Event-Based
- Amendment on any change to the deductor or signatory
- Update the Drawing & Disbursing Officer if it changes
- Surrender the registration if no longer a deductor
Penalties & Consequences
Late or missed deduction, deposit or reporting of GST TDS attracts interest, late fees and penalty exposure under the CGST Act.
What is at stake if you do not comply
- Notified deductors must register regardless of turnover — non-registration breaches Section 24
- Failure to deduct 2% TDS on qualifying contracts over ₹2.5 lakh attracts interest and penalty
- Late deposit of deducted TDS carries interest at 18% p.a.
- Missed monthly GSTR-7 filings block the supplier's TDS credit and invite late fees
- Not issuing the GSTR-7A certificate leaves suppliers unable to claim their credit
| Situation | Consequence |
|---|---|
| TDS deducted but not deposited to government | Recoverable with interest under Section 50 |
| GSTR-7 filed late | Late fee, plus interest on any tax involved |
| GSTR-7A certificate not issued to the supplier | Non-compliance under the TDS provisions |
| Notified deductor fails to register / deduct | Penalty under Section 122 |
Our experts set up your deduction and deposit process and track GSTR-7 so TDS is reported and certified on time.
Regulatory Updates 2025–26
- 2025: Biometric Aadhaar authentication at GST Suvidha Kendras has been rolled out across most states for new registrations.
Why Businesses Choose TaxClue
One Team
GST, ITR, ROC and accounting handled under one roof.
Professional Review
Every document is checked before filing.
Transparent Fees
A clear, itemised quote upfront — no surprises.
Digital Process
Share documents and get updates online.
TDS Expertise
Correct 2% deduction, GSTR-7 and GSTR-7A handling.
Post-Service Support
Guidance continues after your deductor GSTIN is issued.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
Who must register as a GST TDS deductor?
What is the GST TDS rate?
When is GST TDS deducted?
How does a deductor register — Form REG-07?
Can I register for GST TDS using a TAN?
Which return does a TDS deductor file?
What is Form GSTR-7A?
Is there a government fee for TDS registration?
On what value is GST TDS calculated?
What happens if TDS is not deducted or deposited on time?
Is GST TDS the same as income-tax TDS?
When is Form GSTR-7 due each month?
Is GST TDS deducted on the value including or excluding GST?
Does the ₹2.5 lakh threshold apply per contract or per invoice?
What is the difference between GST TDS and GST TCS?
How does a supplier claim credit for GST TDS deducted?
Official Sources & Legal References
Every regulatory figure on this page — rates, thresholds, forms and sections — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — Apply & TrackOfficial portal to register as a Tax Deductor (REG-07), track your ARN and file GSTR-7
- CGST Act, 2017 — full textSection 51 (TDS) and Section 24 (compulsory registration) · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017 (Rule 66), plus notifications on notified deductors and GST TDS
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on Tax Deductor registration and GSTR-7 filing
Related Guides
GST registration: process, documents & limits
Read guide ArticleCGST Sections 22–30: registration explained
Read guide ArticleGST return filing: types & due dates
Read guide ArticleGST invoice format & rules
Read guide ArticlePlace of supply under GST
Read guide ArticleGST penalties & prosecution (s.122–138)
Read guideTDS Deductor Resources — All Free
Register as a GST TDS Deductor, Fully Managed by Experts
Expert-managed TDS deductor registration — REG-07 filing, deduction setup and monthly GSTR-7 / GSTR-7A support. Free consultation, zero hidden charges.