In a recent update, the Goods and Services Tax Network (GSTN) has announced a deferment in the implementation of the invoice-wise reporting functionality in Form GSTR-7, which was originally scheduled to go live for the return period starting April 2025.
The enhancement was mandated under Notification No. 09/2025 - Central Tax dated February 22, 2025, which required deductors to report invoices individually in Form GSTR-7 from the April 2025 tax period onward. However, GSTN has cited technical challenges in the ongoing development and testing of the system as the reason for the delay.
Official Copy of the Advisory is as follows
Advisory on Deferment of Invoice-wise Reporting Functionality in Form GSTR-7
As per Notification No. 09/2025 - Central Tax dated 22.02.2025, invoice-wise reporting in Form GSTR-7 was scheduled to come into effect from 01.01.2025 i.e. the return period for April 2025 onwards.
It is to inform that due to technical challenges in ongoing development and testing of the required system functionalities, the implementation of invoice-wise reporting in Form GSTR-7 in GST portal has been slightly delayed.
The enhanced functionality shall be deployed shortly, and users will be duly informed once the changes are made live on the portal.
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