Advisory on mandatory Sequential Filing of GSTR-7 Returns
                     Advisory on mandatory Sequential Filing of GSTR-7 Returns
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 The change addresses queries arising from outdated FAQs that 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
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