GSTN Advisory, Dated 26-09-2025
1. Introduction
The Goods and Services Tax Network (GSTN) has introduced a new compliance functionality to enhance transparency and reporting accuracy. In line with Notification No. 09/2025 – Central Tax, the functionality for invoice-wise reporting in Form GSTR-7 has now been enabled. This measure is aimed at streamlining the process of tax deducted at source (TDS) under GST and ensuring proper reconciliation between deductors and suppliers.
2. Invoice-Level Reporting Requirement
With this change, TDS deductors are now required to furnish invoice-wise details while filing their GSTR-7 return. This replaces the earlier practice of consolidated reporting and ensures that every deduction is clearly mapped to the underlying invoice. Such granular-level reporting will help strengthen compliance and reduce disputes related to mismatched entries.
3. Applicability and Effective Date
The new requirement applies from the tax period of September 2025 onwards. This means that for all invoices subject to TDS under GST in this period, deductors must provide complete invoice-wise information while filing GSTR-7. The return for September 2025 is due by 10th October 2025, marking the first compliance cycle under the revised system.
4. Advisory for TDS Deductors
GSTN has advised all TDS deductors to prepare and collate invoice-level data in advance to avoid last-minute difficulties. Deductors should ensure that their accounting and ERP systems are updated to capture invoice-wise TDS data seamlessly. Early preparation will not only facilitate timely filing but also help in maintaining data accuracy and compliance with the updated requirements.
5. Conclusion
The introduction of invoice-wise reporting in GSTR-7 represents an important step towards greater transparency, improved data accuracy, and efficient compliance management under GST. By mandating detailed reporting, GSTN aims to strengthen the trust between deductors and suppliers while reducing reconciliation issues. Taxpayers are urged to adapt quickly to this new system to ensure smooth and timely filing from the September 2025 tax period onwards.
