he Goods and Services Tax Network (GSTN) has issued an important advisory regarding the deferment of the invoice-wise reporting functionality in Form GSTR-7, originally scheduled for implementation starting from the April 2025 return period.
Background
As per Notification No. 09/2025 – Central Tax dated 22nd February 2025, the government had notified that invoice-wise reporting in Form GSTR-7 would become mandatory effective 1st April 2025. This move aimed to bring greater transparency and accuracy in the reporting of Tax Deducted at Source (TDS) under GST, allowing for a more detailed capture of transactions and facilitating better reconciliation for deductees.
Reason for Deferment
GSTN has now announced that technical challenges in the ongoing development and testing of the required functionalities on the GST portal have necessitated a temporary deferment of this invoice-wise reporting feature.
Despite significant progress, the backend systems and front-end user interface still require additional refinements and testing to ensure a smooth experience for taxpayers and avoid any disruptions in compliance processes.
Current Status
- The implementation of invoice-wise reporting in Form GSTR-7 has been postponed.
- The existing system of consolidated reporting shall continue until further notice.
- The updated functionality will be deployed shortly on the GST portal, and users will be duly informed once the changes go live.
Advisory for Taxpayers
- TDS deductors filing Form GSTR-7 should continue following the existing format of reporting.
- No changes are required in the reporting methodology for the time being.
- It is advisable to stay updated through official GST portal notifications or communications issued by GSTN to know the revised date of implementation.
This deferment underscores the commitment of the GSTN to ensure that new functionalities are launched with adequate robustness, ensuring a seamless user experience. Taxpayers and stakeholders are advised to remain vigilant and prepare for the transition, once a new date is announced.
For the latest updates, kindly visit the official GST portal.
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