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

Sequential filing of GSTR-7 required, returns must be filed chronologically and NIL returns filed when no deduction. Sequential filing of GSTR-7 returns has been mandated, requiring taxpayers to file GSTR-7 in chronological order beginning with the October tax period; where no deduction has been made, the deductor must file a Nil return for that month.