The Goods and Services Tax Network (GSTN) has clarified the implementation of mandatory sequential filing of GSTR-7 returns, effective from November 1, 2024, under Notification No. 17/2024-Central Tax dated September 27, 2024. This update applies from the October 2024 tax period onward, requiring GSTR-7 returns to be filed in chronological order. Deductors must submit a return for every month, including NIL returns for periods without any deductions. The change addresses queries arising from outdated FAQs that suggested sequential filing was not mandatory. Taxpayers are advised to follow the updated process to avoid non-compliance issues. For further guidance, the GSTN helpdesk remains available for assistance.
Goods and Services Tax
Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
Dec 4th, 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 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, dated 27th September 2024, effective from the 01.11.2024, GSTR-7 filing has been made sequential from the October tax period. Hence, GSTR-7 return is to be filed in chronological order, beginning with the return period of October 2024. It is pertinent to mention that for a month in which no deduction have been made, deductors need to file NiL return for the same month.
For any further assistance, taxpayers may contact the GSTN helpdesk.
Thanking You,
Team GSTN
