18th September 2017 is the day from which TDS provisions shall come into force by Notification No. 33/2017 – Central Tax and Section 51 of the Central Goods and Service Tax Shall be applicable. The rate of 1% has been specified in the act as the rate of TDS. However, a date from which the specified persons shall be liable to deduct tax is yet to be notified.  GSTR-7 shall be filed by person deducting tax by 10th of the month following the month in which such deductions have been made.

Read the detailed flier issued by CBEC below: