1. GSTR-7 (GST TDS Return)
Who files it? Government departments, local authorities, and government agencies that are registered to deduct tax at source under GST.

What is it for? A return to declare the details of TDS deducted from payments made to suppliers for contracts exceeding ₹2.5 Lakhs.

2. GSTR-8 (GST TCS Return)
Who files it? All E-commerce operators (like Amazon, Flipkart, etc.) registered in India.

What is it? A return to declare the details of taxable supplies made through their platform and the Tax Collected at Source (TCS) from online sellers.

Impact of Non-Compliance: Missing the June 10 deadline for either return attracts a statutory late fee of Rs. 50 per day (Rs. 25 for CGST + Rs. 25 for SGST), up to a maximum cap of Rs. 2,000 per return. Delayed payments also incur interest at 18% per annum on the tax amount.