Invoice-Wise Reporting in Form GSTR-7 on GST Portal Delayed: GSTN
The Goods and Services Tax Network (GSTN) has recently released a crucial advisory in which it has informed about the deferment of the invoice-wise reporting functionality in Form GSTR-7 which was earlier scheduled to come into effect from April 2025.
What is GSTR-7?
For every GST registered individual or entity deducting TDS under GST must file this form on or before the 10th of following month. The form requires certain details such as TDS deducted, TDS payable, TDS refund, etc.
As per Notification No. 09/2025- Central Tax dated 22nd February 2025, the government has notified that the invoice-wise reporting in Form GSTR-7 would be compulsory from 1st April 2025. The reason behind taking this step was to bring more transparency and accuracy in the reporting of TDS under GST, facilitating more detailed information of transactions and hence, better reconciliation for deductees.
In its notification, GSTN cleared that due to some technical glitches in the current development and testing of the added functionalities, implementing invoice-wise reporting in Form GSTR-7 in GST portal has been halted for a shorter period.
It has also been clarified that the improved functionality will be deployed soon and the users will be notified about the key changes that will be live on the portal.