
The Goods and Services Tax (GST) on December 04, 2024, issued the notification regarding the Advisory on mandatory Sequential Filing of GSTR-7.
The following has been stated namely: -
• The following changes have been introduced in the return filing process for GSTR-7 with effect from November 01, 2024: -
o GSTR-7 filing has been made sequential from the October tax period.
o GSTR-7 return is to be filed in chronological order, beginning with the return period of October 2024.
o For a month in which no deduction has been made, deductors need to file NiL return for the same month.