Date: 26th September 2025
As per Notification No. 09/2025 – Central Tax dated 11.02.2025, Form GSTR-7 has been amended to capture invoice-wise reporting of tax deducted at source (TDS).
🔹 New Update:
The functionality for invoice-wise reporting in Form GSTR-7 is now operational on the GSTN portal.
🔹 Applicability:
From the September 2025 tax period onwards, TDS deductors are required to furnish invoice-level details for all deductions in Form GSTR-7.
🔹 Due Date:
The due date for filing GSTR-7 for September 2025 remains 10th October 2025.
🔹 Action Required:
- TDS deductors should prepare data invoice-wise for reporting.
- Ensure proper reconciliation to avoid mismatches and notices.
- For any difficulty, raise a grievance through the GST Self-Service Portal with complete details for prompt resolution.
✅ Key Takeaway: Filing of GSTR-7 is no longer summary-based from September 2025 – invoice-level reporting is mandatory.