New Functionality for Invoice-wise Reporting Now Available on GST Portal
Date: 26th September 2025
The Goods and Services Tax Network (GSTN) has notified that the invoice-wise reporting functionality in Form GSTR-7 is now live on the GST portal. This update is in line with Notification No. 09/2025 – Central Tax dated 11th February 2025, which amended Form GSTR-7 to enable capture of invoice-wise reporting of Tax Deducted at Source (TDS) under GST.
What is Form GSTR-7?
Form GSTR-7 is a monthly return filed by TDS deductors under GST. It contains details of:
- GST deducted at source on payments made to suppliers,
- The TDS liability payable and paid, and
- Details of TDS deducted available for suppliers to claim in their Electronic Cash Ledger.
Until now, the reporting in GSTR-7 was summary-based, i.e., deductors provided consolidated details of TDS.
What Has Changed?
With the amendment and the new functionality:
- Invoice-wise reporting has become mandatory in GSTR-7.
- Deductors will now be required to enter invoice-level details on which TDS has been deducted.
- This ensures greater accuracy, transparency, and easy reconciliation for suppliers.
Effective Date
- The functionality is operational from the September 2025 tax period.
- This means while filing Form GSTR-7 for September 2025 onwards, deductors must provide invoice-wise reporting.
- The due date for filing GSTR-7 for September 2025 is 10th October 2025.
What Deductors Should Do
- Collect and prepare invoice-wise data of all payments on which GST TDS has been deducted.
- Ensure proper matching of invoice details with suppliers’ GST invoices.
- Upload invoice-wise TDS details while filing GSTR-7 from September 2025 onwards.
Issues & Grievance Redressal
In case of any technical difficulty in filing, deductors can:
- Raise a grievance through the Self-Service Portal on the GST portal.
- Provide complete details (error screenshots, GSTIN, period, invoice details, etc.) to enable quick resolution by GSTN.
Key Takeaway
From September 2025 return period onwards, invoice-wise reporting is mandatory in GSTR-7. Deductors must gear up their systems and processes to ensure compliance, as this will bring enhanced transparency and benefit both deductors and suppliers by reducing mismatches in TDS reporting.