Date: 26th September 2025
The Goods and Services Tax Network (GSTN) has notified that the invoice-wise reporting functionality in Form GSTR-7 is now live on the GST portal. This update is in line with Notification No. 09/2025 – Central Tax dated 11th February 2025, which amended Form GSTR-7 to enable capture of invoice-wise reporting of Tax Deducted at Source (TDS) under GST.
🔎 What is Form GSTR-7?
Form GSTR-7 is a monthly return filed by TDS deductors under GST. It contains details of:
- GST deducted at source on payments made to suppliers,
- The TDS liability payable and paid, and
- Details of TDS deducted available for suppliers to claim in their Electronic Cash Ledger.
Until now, the reporting in GSTR-7 was summary-based, i.e., deductors provided consolidated details of TDS.
🆕 What Has Changed?
With the amendment and the new functionality:
- Invoice-wise reporting has become mandatory in GSTR-7.
- Deductors will now be required to enter invoice-level details on which TDS has been deducted.
- This ensures greater accuracy, transparency, and easy reconciliation for suppliers.
📅 Effective Date
- The functionality is operational from the September 2025 tax period.
- This means while filing Form GSTR-7 for September 2025 onwards, deductors must provide invoice-wise reporting.
- The due date for filing GSTR-7 for September 2025 is 10th October 2025.
✅ What Deductors Should Do
- Collect and prepare invoice-wise data of all payments on which GST TDS has been deducted.
- Ensure proper matching of invoice details with suppliers’ GST invoices.
- Upload invoice-wise TDS details while filing GSTR-7 from September 2025 onwards.
⚠️ Issues & Grievance Redressal
In case of any technical difficulty in filing, deductors can:
- Raise a grievance through the Self-Service Portal on the GST portal.
- Provide complete details (error screenshots, GSTIN, period, invoice details, etc.) to enable quick resolution by GSTN.
📌 Key Takeaway
From September 2025 return period onwards, invoice-wise reporting is mandatory in GSTR-7. Deductors must gear up their systems and processes to ensure compliance, as this will bring enhanced transparency and benefit both deductors and suppliers by reducing mismatches in TDS reporting.
Visit www.cagurujiclasses.com for practical courses
