GSTN Update: Form GST Return now Requires Invoice-Level TDS Reporting

The goods and Services Tax Network (GSTN) recently shared an official advisory on September 26, 2025 related to Invoice-wise Reporting Functionality in Form GSTR-7 on the portal.

Previously, through Notification (No. 09/2025)–central Tax issued on February 11, 2025 amendments were implemented to Form GSTR-7 in order to enable capture of invoice-wise reporting of tax deducted at sources (TDS).

Earlier, at the time of filing Form GSTR-7, TDS deductor were not required to report details at the invoice level. However, according to the new changes, invoice-wise reporting in Form GSTR-7 has been made compulsory.

If you are deducting TDS, you need to keep detailed records of each transaction. Just keeping totals or summaries is not enough.

Note: The deadline to file the GSTR-7 return from the September 2025 tax period is October 10, 2025.