GSTN Defers Invoice-Wise TDS Reporting in GSTR-7

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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