GSTN defers implementation of invoice-wise reporting functionality in Form GSTR-7 until further notice: GSTN Advisory dated 06.05.2025
The Goods and Services Tax Network (GSTN) had earlier amended Form GSTR-7 vide Notification No. 09/2025 – Central Tax dated 22-02-2025 to mandate invoice-wise reporting of tax deducted at source under Section 51 of the CGST Act, 2017. This amendment, effective from 01-01-2025.
The GSTN has announced the deferment of the proposed invoice-wise reporting functionality in Form GSTR-7, which was earlier scheduled for implementation from 1st April 2025. As per the advisory, the rollout has been postponed until further notice, and deductors may continue filing Form GSTR-7 as per the existing system.