GSTR-7 & GSTR-8 Due 10 August 2026: Who Must File a Nil Return?

Last updated: 10 August 2026. GSTR-7 (TDS) and GSTR-8 (TCS) for the July 2026 tax period are both due on Monday, 10 August 2026. They share a date and little else, and the nil rule is the part usually remembered backwards. A nil GSTR-7 must be filed even though no late fee attaches to it. A nil GSTR-8 — nothing collected, nothing in Table 4 — need not be filed at all.

Applicability Note: This guide reflects GST provisions and CBIC notifications applicable as of 10 August 2026. Due dates, rates and late fees change through notifications, and the GST portal is the authoritative source. No extension to the 10 August 2026 deadline has been notified as of this writing. Always verify the current position on gst.gov.in or with a GST professional before filing.

Who Should Care?

This applies to:

• TDS deductors under Section 51 — government departments and establishments, local authorities, government agencies, and notified persons and PSUs (they file GSTR-7)
• Registered buyers of metal scrap under Chapters 72–81, who became deductors on 10 October 2024 and file GSTR-7 like any other deductor
• E-commerce operators under Section 52 who collect tax at source on supplies made by sellers through their platform (they file GSTR-8)
• Suppliers and contractors whose TDS or TCS credit reaches their cash ledger only once the deductor or operator files

Same Date, Two Different Returns

All late fees in this guide are stated as total amounts under CGST + SGST combined, with the per-Act figure in parentheses.

1. GSTR-7 — Who Actually Deducts

GSTR-7 reports tax deducted at source under Section 51 of the CGST Act. The deductor group is notified, not universal: government departments and establishments, local authorities, government agencies, and certain notified persons and public sector undertakings. Deduction runs at 2% — 1% CGST plus 1% SGST intra-state, or 2% IGST inter-state — where the value of taxable supply under a contract exceeds ₹2,50,000, excluding tax. That test looks at the contract value, not at each payment under it. Where the supplier's location and the place of supply are in a different state from the recipient's registration, the proviso to Section 51(1) switches the deduction off.

One category is newer than the rest and catches people out. Since 10 October 2024, a registered person receiving metal scrap under Chapters 72 to 81 of the Customs Tariff from another registered person deducts 2% TDS on the same ₹2.5 lakh threshold, per Notification No. 25/2024-Central Tax dated 9 October 2024, amending Notification No. 50/2018-Central Tax dated 13 September 2018. These buyers take a separate TDS registration and file GSTR-7 monthly — and because scrap purchases are lumpy, they are the deductors who most often hit nil months.

2. The Nil Rule Runs Opposite for the Two Returns

A nil GSTR-7 is compulsory. Section 39(3), as substituted by Section 124 of the Finance (No. 2) Act, 2024, requires a deductor to furnish the return for every calendar month, whether or not any deductions have been made. That substitution came into force on 1 November 2024 through Notification No. 17/2024-Central Tax dated 27 September 2024. The GSTN advisory dated 4 December 2024 spells out the practical effect: filing runs in chronological order from the October 2024 return period, and "for a month in which no deduction have been made, deductors need to file NiL return for the same month."

A nil GSTR-8 is not. The GST portal's Form GSTR-8 FAQ states plainly that "filing of Form GSTR-8 for every tax period is not mandatory." Where an operator collected no TCS and nothing has been auto-populated in Table 4 — which happens when a supplier rejects TCS details — no return is due for that period. If either condition fails, the return is due as normal.

The short version: nil month, no TDS deducted? File the GSTR-7 anyway. Nil month, no TCS collected and Table 4 empty? No GSTR-8 is due. The fee waiver on nil GSTR-7 removes the cost of filing late, not the duty to file.

3. GSTR-8 — The TCS Return

GSTR-8 is filed by e-commerce operators on the net value of taxable supplies made through the platform by other sellers, after returns in the month. The rate is 0.5% — 0.25% CGST plus 0.25% SGST, or 0.5% IGST — reduced from 1% with effect from 10 July 2024 by Notification No. 15/2024-Central Tax dated 10 July 2024. The 1% figure still in circulation is the statutory ceiling in Section 52, not the notified rate.

The collected amount flows to the supplier, who accepts it under "TDS and TCS Credit Received" to move it into their electronic cash ledger. Same mechanism as TDS: the credit does not move until the return is filed.

4. Late Fees Where a Return Is Due

Assuming a return is due, the two forms are not priced alike.

GSTR-7's reduced fee and its nil waiver both come from Notification No. 23/2024-Central Tax dated 8 October 2024, effective 1 November 2024, which superseded Notification No. 22/2021-Central Tax dated 1 June 2021. GSTN confirmed the nil waiver operates on the portal from the October 2024 return period onwards.

GSTR-8 has no equivalent notification. It sits on the general Section 47(1) late fee of ₹100 per day under each Act, capped at ₹5,000 per Act. On a month where TCS was in fact collected, a late GSTR-8 runs at four times the daily rate of a late GSTR-7 and five times the ceiling.

5. Interest Is the Uncapped Part

Late fees have a ceiling. Interest does not. Where the tax deducted or collected is deposited late, interest at 18% per annum applies under Section 50 of the CGST Act from the day after the due date until payment. On a large deduction it outruns the late fee quickly, so depositing the tax matters even in a month where the return itself slips.

6. Two Reasons a Skipped Nil GSTR-7 Costs You Later

The waiver makes a late nil GSTR-7 free, so the temptation is to leave it. Two rules make that expensive in a different currency.

• Sequential filing. Since the October 2024 return period, GSTR-7 must be filed in chronological order. A missing nil return for March 2026 blocks every month after it, so July 2026 cannot be filed until the gap is closed.
• The three-year bar. Section 39(11) of the CGST Act bars a return from being furnished more than three years after its due date; the parallel bar for the GSTR-8 statement sits in Section 52(15). Both were inserted by the Finance Act, 2023, brought into force on 1 October 2023 by Notification No. 28/2023-Central Tax dated 31 July 2023, and enforced on the portal from the July 2025 tax period per the GSTN advisory dated 7 June 2025. A nil return left unfiled that long can no longer be filed at all, and sequential filing may keep the periods after it blocked too.

7. Filing on 10 August

1. Go to gst.gov.in → Services → Returns → Returns Dashboard, and select the July 2026 period.
2. Open GSTR-7 or GSTR-8. Deductors with a nil month use the file-nil option rather than skipping the period.
3. Enter deductee or supplier-wise details — GSTIN, value, and TDS or TCS at the applicable rate.
4. Pay from the cash ledger. TDS and TCS liability cannot be discharged from input tax credit.
5. File with DSC or EVC. GSTR-7A generates automatically as the TDS certificate.
6. Tell your suppliers once filed — their credit appears only after you submit.

For the rest of the month, see the August 2026 GST filing calendar. Next up: GSTR-1 on 11 August, then the IFF, GSTR-5 and GSTR-6 on 13 August. Stuck? Ask our GST experts.

Key Takeaways

• GSTR-7 and GSTR-8 for July 2026 are both due Monday, 10 August 2026, with no extension notified.
• A nil GSTR-7 is compulsory under Section 39(3) as substituted by the Finance (No. 2) Act, 2024, in force from 1 November 2024 vide Notification No. 17/2024-Central Tax dated 27 September 2024. The late fee on it is fully waived, the filing duty is not.
• A nil GSTR-8 is not required where no TCS was collected and nothing is auto-populated in Table 4, per the GST portal's Form GSTR-8 FAQ.
• Where a return is due: GSTR-7 is ₹50/day total (₹25 per Act), cap ₹2,000; GSTR-8 is ₹200/day total (₹100 per Act), cap ₹10,000, with no reduction notification.
• Registered buyers of metal scrap under Chapters 72–81 have been deductors since 10 October 2024 per Notification No. 25/2024-Central Tax dated 9 October 2024, nil months included.
• Sequential filing and the three-year bar turn a skipped nil GSTR-7 into a blocked return later, even though it costs nothing today.

Frequently Asked Questions

What is the due date for GSTR-7 and GSTR-8 for July 2026?

Both are due on 10 August 2026, the 10th of the month following the tax period. No extension has been notified as of 10 August 2026.

Is a nil GSTR-7 mandatory?

Yes. Section 39(3), as substituted by Section 124 of the Finance (No. 2) Act, 2024 and in force from 1 November 2024 (Notification No. 17/2024-Central Tax dated 27 September 2024), requires the return for every month whether or not deductions were made. The GSTN advisory dated 4 December 2024 confirms deductors must file a nil return for months with no deduction. The late fee on a nil GSTR-7 is waived, but the return itself is due.

Does an e-commerce operator have to file a nil GSTR-8?

No, provided both conditions hold: no TCS was collected in the period, and nothing has been auto-populated in Table 4 (which happens when a supplier rejects TCS details). The GST portal's Form GSTR-8 FAQ states that filing GSTR-8 for every tax period is not mandatory. If TCS was collected or Table 4 has entries, the return is due.

Do metal scrap buyers file GSTR-7?

Yes. A registered person buying metal scrap under Chapters 72–81 from another registered person deducts 2% TDS where the taxable value under the contract exceeds ₹2,50,000, with effect from 10 October 2024 per Notification No. 25/2024-Central Tax dated 9 October 2024. They take a separate TDS registration and file GSTR-7 monthly, including nil months.

What happens if I skip a nil GSTR-7 because there is no late fee?

The next month's return gets blocked. GSTR-7 has been sequential since the October 2024 return period, so a gap stops everything after it. Section 39(11) separately bars filing any return more than three years after its due date, and Section 52(15) does the same for GSTR-8.

Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.

Have a question about your TDS or TCS return? Our GST experts can help → gstconsultancy.com