GSTR-7 is a GST return filed by TDS deductors. Here, taxpayer has to disclose amount of TDS deducted, TDS liability payable & paid, TDS refund claimed and so forth. As the GSTR-7 provides each and every detail about TDS, this helps the deductee to claim ITC on TDS that can be further used by him/her to set-off the output tax liability. The deductee gets all such details regarding the tax deducted at source in Part-C of GSTR-2A. In addition to this, the deductee also gets certificate against the TDS in the Form GSTR-7A furnished on the basis of GSTR-7.