
GSTR-7: The Ultimate Guide to TDS Under GST (2026)
GSTR-7: The Ultimate Guide to TDS Under GST (2026) Key Takeaways Mandatory Deductor Profile: Under Section 51 of the CGST Act, specific entities—including government departments, local authorities, and public sector undertakings—must deduct 2% TDS on contract values exceeding ₹2,50,000. The









