GSTN Defers Invoice-Wise TDS Reporting in GSTR-7

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  • Last Updated on 8 May, 2025

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GSTR-7 invoice-wise TDS reporting

GSTN Advisory, Dated 06-05-2025

1. Background

The Goods and Services Tax Network (GSTN) had amended Form GSTR-7 through Notification No. 09/2025 – Central Tax dated 22nd February 2025. This amendment introduced a requirement for invoice-wise reporting of Tax Deducted at Source (TDS) under Section 51 of the CGST Act, 2017. The change was initially made effective from 1st January 2025.

2. Revised Implementation Timeline

Subsequently, the implementation of the invoice-wise reporting functionality was rescheduled for 1st April 2025 to allow deductors more time to adapt to the new system.

3. Deferment of Rollout

In a recent advisory, GSTN has now announced that the implementation of the invoice-wise reporting feature in Form GSTR-7 has been deferred until further notice. This means the new reporting requirement will not be applicable from 1st April 2025 as previously planned.

4. Current Compliance Requirement

Until a new date is notified, deductors may continue to file Form GSTR-7 using the existing system, which does not mandate invoice-wise details for TDS reporting. This continuation allows for uninterrupted compliance while giving businesses time to prepare for future changes.

5. Key Points at a Glance

  • Proposed Change – Invoice-wise TDS reporting in Form GSTR-7
  • Original Effective Date – 1st January 2025
  • Rescheduled Date – 1st April 2025
  • Current Status – Deferred until further notice
  • Filing Requirement – Continue using existing format of Form GSTR-7

6. Advisory for Deductors

TDS deductors under GST are advised to –

  • Monitor GSTN notifications and advisories for updates.
  • Stay prepared for the eventual rollout of invoice-wise reporting.
  • Ensure timely compliance using the current filing system.
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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied