TDS certificate is to be issued within 5 days of crediting the amount so deducted to the Government (Sec. 51(4)). Further, TDS certificate in GSTR-7A can be generated only if GSTR-7 (TDS return) is filed. Now, question arises from which date the 5 days will be counted?
For examnple, if I depost the TDS amount on 03 November then I have to issue TDS certificate on or before 08 November, which is not possible till I file GSTR-7.