As per Notification No. 09/2025 – Central Tax dated 22nd February 2025, the implementation of invoice-wise reporting in Form GSTR-7 was scheduled to take effect from 1st April 2025 return period onwards. This enhancement was aimed at improving the accuracy and traceability of TDS (Tax Deducted at Source) details filed by deductors under GST.
However, it is important to note that the scheduled implementation has been deferred. This deferment is due to technical challenges currently being encountered during the development and testing of the system functionalities required to support this feature on the GST portal.
Key Highlights:
Original Effective Date: Return period from April 2025 onwards.
Reason for Deferment: Ongoing development and technical testing issues.
Status Update: The enhanced invoice-wise reporting functionality will be deployed shortly.
User Communication: Stakeholders will be duly informed once the new system is live on the portal.
Taxpayers and GST stakeholders are advised to stay updated through official GST notifications and advisories. Preface Venture will continue to monitor and share timely updates on changes impacting indirect tax compliance and reporting.
Notification Reference: GSTN
06/05/2025