If you deduct GST TDS under Section 51 (government departments, local authorities, certain agencies, and now scrap buyers), your monthly return GSTR-7 has changed. Notification No. 09/2025-Central Tax (11 February 2025) amended the form to capture TDS invoice by invoice, and the functionality has been live on the portal since the September 2025 tax period.
What changed
Earlier, GSTR-7 recorded TDS supplier by supplier as totals. Now you must report the details of each invoice on which TDS was deducted.
Why it helps suppliers
Invoice-level detail lets suppliers match TDS credits against specific invoices, which reduces mismatches and queries.
How to prepare
- Record invoice details at the time of payment. Capture the supplier's GSTIN, invoice number, date and value, and the TDS deducted for each invoice.
- Update your accounting or ERP export so it can produce invoice-level data for GSTR-7.
- Reconcile with payments, so the TDS per invoice adds up to what you deposited.
- File by the due date. GSTR-7 is due on the 10th of the following month (for example, the September 2025 return was due on 10 October 2025).
If you're a scrap or e-waste dealer
TDS now also applies to buyers of certain scrap and waste goods, so many private businesses are new GSTR-7 filers. See our guide on GST TDS for scrap, used oil and e-waste.
Need help?
Raise a grievance on the GST Self-Service Portal with full details if the portal doesn't accept your data.
