Invoice-Wise Reporting in Form GSTR-7 Now Mandatory from September 2025
The Goods and Services Tax Network (GSTN) has rolled out a major update for all TDS deductors. Starting from the September 2025 tax period, invoice-level reporting in Form GSTR-7 has become mandatory. This change has been implemented in line with Notification No. 09/2025 – Central Tax dated 11.02.2025, which amended the structure of GSTR-7.
download – NOTIFICATION
Let’s understand what this means for taxpayers, its impact, and how to comply with the new requirement.
🧾 What is Form GSTR-7?
Form GSTR-7 is used by tax deductors under GST to:
Report the Tax Deducted at Source (TDS) details.
Furnish information about GST deducted from suppliers.
Deposit TDS with the government.
Issue TDS certificates (Form GSTR-7A) to suppliers.
Until now, TDS details could be filed summary-wise, but with this update, invoice-wise details must be reported.
📌 Key Change: Invoice-Wise Reporting Enabled
From the September 2025 tax period, TDS deductors must provide invoice-level details in GSTR-7.
This includes details such as:
GSTIN of the deductee (supplier)
Invoice number and date
Invoice taxable value
Amount of TDS deducted
This ensures greater transparency, accuracy, and reconciliation between the deductor and deductee.
⏰ Important Dates to Remember
Applicable from: September 2025 tax period.
First filing deadline: 10th October 2025.
Deductors must start preparing their data invoice-wise before submission.
✅ Steps for TDS Deductors to Comply
Collect and maintain invoice-level details of all payments where GST TDS is applicable.
Prepare data in the new format compatible with the GSTR-7 requirements.
Log in to the GST portal and fill Form GSTR-7 with invoice-level details.
File GSTR-7 before 10th October 2025 for the September period.
Download and issue TDS certificates (Form GSTR-7A) to suppliers.
⚠️ What Happens If You Don’t Comply?
Non-filing or incorrect filing of GSTR-7 may attract interest and penalties.
Suppliers may face difficulties in claiming TDS credits if invoices are not reported properly.
It may lead to mismatches in reconciliation and notices from the GST department.
📢 Advisory for Taxpayers
TDS deductors are strongly advised to reconcile their records with suppliers before filing.
In case of any technical issues, raise a grievance through the Self-Service Portal on GSTN with supporting details.
🔑 Conclusion
The invoice-wise reporting in GSTR-7 is a crucial compliance update that promotes accuracy and transparency in GST filings. All TDS deductors should gear up for this change starting from the September 2025 tax period and file their returns correctly by 10th October 2025.
For professional assistance with GSTR-7 filing, invoice reconciliation, and TDS compliance, contact Taxgyany today.
📞 Call/WhatsApp: 7304307888
🌐 Website: www.taxgyany.com