Advisory No. 626: Invoice-wise Reporting Functionality in Form GSTR-7

The Goods and Services Tax Network (GSTN) has released Advisory No. 626 dated September 26, 2025, regarding the implementation of invoice-wise reporting functionality in Form GSTR-7 on the GST portal. This development follows Notification No. 09/2025 – Central Tax dated February 11, 2025, which amended Form GSTR-7 to facilitate the capture of tax deducted at source (TDS) on an invoice-wise basis.

Key Highlights of the Advisory

• Operational Invoice-wise Reporting: As of September 2025, the functionality for invoice-wise reporting in Form GSTR-7 is now operational on the GSTN portal. This means that TDS deductors must now report on an invoice level in their filings.
• Requirement for TDS Deductors: All TDS deductors are required to prepare their data accordingly to furnish invoice-level details for which TDS has been deducted. This new requirement is applicable from the September tax period onwards.
• Filing Deadline: The due date for filing the GSTR-7 return for the September tax period is set for October 10, 2025. It is crucial for TDS deductors to ensure that they have complied with the new reporting format by this deadline.
• Grievance Redressal: In case of any difficulties or concerns regarding the new reporting functionality, taxpayers are encouraged to raise a grievance through the Self-Service Portal available on the GST Portal. Providing all relevant details will facilitate a prompt and effective resolution.

For further details, you can access the full Advisory here.