The GST Network (GSTN) has issued an advisory clarifying that the filing of GSTR-7 returns is now mandatory and must be done sequentially. This change, effective from 1 November 2024, follows Notification No. 17/2024-Central Tax. Taxpayers must now file their GSTR-7 returns in chronological order, starting with the October 2024 tax period. Even if no tax deductions were made in a particular month, a Nil return must still be filed for that period.
Advisory on Mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
Multiple tickets have been received regarding sequential filing of return in Form GSTR-7. Taxpayers are referencing FAQs for the same, wherein "it is not mandatory" is mentioned.
To clarify, It is to inform that the following changes have been introduced in the return filing process for GSTR-7 with effect from 01.11.2024 onwards.
Sequential Filing of GSTR-7
As per Notification No. 17/2024-Central Tax,
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FAQ :
From 1 November 2024, GSTR-7 returns must be filed sequentially in chronological order, starting with the October 2024 tax period.
The mandatory sequential filing of GSTR-7 returns is effective from 1 November 2024.
This change is mandated by Notification No. 17/2024-Central Tax, dated 27th September 2024.
Yes, if no deductions were made in a particular month, you must still file a Nil return for that month.
For further assistance, taxpayers can contact the GSTN helpdesk.