Archival of GST Returns data on GST portal
24/09/2024
1.
Section 39(11) of the CGST Act, 2017 , implemented w.e.f
01-10-2023 vide Notification No. 28/2023
- Central Tax dated 31st July, 2023,
provides that the taxpayers shall not be allowed file their GST returns after
the expiry of a period of three years from the due date of furnishing the said
return.
2. Further, as per GST portal data policy, data for view of taxpayer to be
retained for seven years only. Therefore, the same data policy is being
implemented on the GST portal. Thus, return data will not be available to view
beyond 7 years for taxpayers.
3. Accordingly, on 01st August 2024 return filed for July 2017 has been archived
and on 01st September 2024, data for August 2017 has been archived. Further,
this data archival is going to be a monthly activity hence on 01st October, 2024
data of September 2017 shall be taken down from the GST portal and so on so
forth.
4. Hence, hereby the taxpayers are advised to download their relevant data from
the GST portal for any future reference, if required.
Thanks,
Team GSTN