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).
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.
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.
