GSTN Advisory: Invoice-wise Reporting Made Mandatory in GSTR-7 from September 2025:

GSTN Advisory: Invoice-wise Reporting Made Mandatory in GSTR-7 from September 2025 The Goods and Services Tax Network (GSTN) has recently issued an official advisory dated September 26, 2025, regarding Invoice-wise Reporting Functionality in Form GSTR-7 on the portal. This change is related to Form GSTR-7, which is the return filed by those who deduct tax at source (TDS) under GST. Earlier, through Notification No. 09/2025 – Central Tax, issued on February 11, 2025, changes were implemented to Form GSTR-7 in order to enable capture of invoice-wise reporting of tax deducted at source (TDS).

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This advisory has been issued to inform that the functionality for invoice-wise reporting in GSTR-7 has now been made operational on the GST portal. Therefore, invoice-level reporting is required in Form GSTR-7 from the September 2025 tax period. In simpler words, previously, at the time of filing Form GSTR-7, TDS deductors were not required to report details at the invoice level. Now, as per the new changes, invoice-wise reporting in Form GSTR-7 has been made mandatory. Meaning, for each invoice where TDS is deducted, the deductor has to enter the invoice number, date, taxable value, and amount of TDS deducted.

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All TDS deductors are recommended to get their data ready in the new format. From the return for September 2025 onwards, you will need to give invoice-wise details; that means you must show the details of each invoice where TDS was deducted while filing Form GSTR-7. The due date to file the GSTR-7 return for the September 2025 tax period is October 10, 2025, so make sure everything is ready before then. If facing any problem or issues, you can raise a complaint at the Self-Service Portal available at the official website of GST. Make sure to provide complete and relevant details about your issue to get a quick and proper solution.