The Goods and Services Tax Network (GSTN) has officially activated the functionality for invoice-wise reporting in Form GSTR-7, effective from the September 2025 tax period.
This development follows Notification No. 09/2025 – Central Tax dated 11.02.2025, which had previously amended Form GSTR-7 to allow for invoice-level capture of Tax Deducted at Source (TDS) under GST.
📌 What’s Changed?
- From the September 2025 return period onwards, all TDS deductors are required to report invoice-wise details of TDS in Form GSTR-7.
- This means each invoice on which TDS has been deducted must be reported individually, replacing any summary-level reporting.
🗓️ Due Date:
The return for the September 2025 period is due by October 10, 2025.
📋 Who Does This Apply To?
- All registered TDS Deductors under GST.
- This includes government departments, local authorities, and notified persons making taxable supplies where TDS under GST is applicable.
⚙️ Action Required for TDS Deductors:
- Prepare invoice-level data for the September 2025 period and onward.
- Ensure that each TDS-deducted invoice is correctly recorded in the GSTR-7 return.
- Use the updated GSTR-7 form available on the GST portal.
💡 Troubleshooting & Support:
In case of any technical issues or confusion:
- Taxpayers are advised to use the Self-Service Portal on the GST portal.
- Submit a grievance with relevant details for prompt and effective resolution.
🔍 Background:
- Form GSTR-7 is used for filing TDS returns under GST.
- Until now, many deductors reported aggregate-level TDS data, which posed reconciliation issues.
- The new invoice-level reporting ensures greater transparency, accuracy, and ease in matching by the deductee.
🧾 Summary Table:
| Feature | Before | From Sept 2025 Onwards |
| GSTR-7 Reporting | Summary-level | Invoice-level mandatory |
| Due Date (Sept Return) | — | 10th October 2025 |
| Applicable To | TDS Deductors | No change |
| Portal Update | — | Live |