As per "Notification No. 17/2024-Central Tax", effective from "November 1, 2024", the filing of GSTR-7 returns has been made mandatory in sequential order. Taxpayers must file these returns chronologically, from October 2024 period.
For months with no tax deductions, a Nil return must be filed. This change overrides earlier practices where sequential filing was not mandatory.
In line of the same, Taxpayers seeking assistance can contact the GSTN helpdesk.
Advisory issued on 04-12-2024
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