The Goods and Services Tax Network (GSTN) has announced an important update for TDS deductors. Vide Notification No. 09/2025 – Central Tax dated 11th February 2025, Form GSTR-7 has been amended to enable the capture of invoice-wise reporting of Tax Deducted at Source (TDS).
With this change, the functionality for invoice-wise reporting in GSTR-7 is now live on the GST portal and will be applicable from the September 2025 tax period.
Key Highlights
- Amendment Reference: Notification No. 09/2025 – Central Tax dated 11.02.2025
- New Requirement: Invoice-wise reporting of TDS in Form GSTR-7
- Effective Period: September 2025 tax period
- Due Date for Filing: 10th October 2025
What TDS Deductors Need to Do
- Prepare and maintain data in invoice-wise format to ensure accurate reporting.
- Furnish invoice-level details of TDS deducted while filing Form GSTR-7 for the September 2025 tax period onwards.
- Stay compliant with the new filing requirements to avoid errors or mismatches.
Support and Assistance
In case of any difficulty in filing or data preparation, taxpayers are advised to raise a grievance through the Self-Service Portal available on the GST portal. Providing all relevant details will help authorities resolve issues promptly and effectively.
Conclusion
This change marks a significant step towards greater transparency and accuracy in GST compliance. TDS deductors should take note of the new requirement and update their systems well in advance to ensure seamless filing of returns starting with the September 2025 period.
Notification Reference: GSTN
26 /09/2025
https://shorturl.fm/FTAPU