<h1>Sequential Filing Required for GSTR-7 Returns from October 2024 Onward; Nil Returns Mandatory When No Deductions Made.</h1> Notification No. 17/2024 mandates sequential filing of GSTR-7 returns starting from the October 2024 tax period. This change, effective from November 1, 2024, requires taxpayers to file returns in chronological order. If no deductions are made for a month, a Nil return must be filed for that period. This advisory addresses confusion from previous FAQs suggesting non-mandatory sequential filing. Taxpayers seeking further assistance can contact the GSTN helpdesk.