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GSTN Begins Monthly Archival of GST Returns Data on Portal
The Goods and Services
Tax Network (GSTN) has initiated a systematic archival of older GST returns
data on the GST portal, following the implementation of new provisions under
the CGST Act, 2017.
Three-Year Filing
Deadline Introduced:
Section 39(11) of the
CGST Act, 2017, which came into force on October 1, 2023, through Notification
No. 28/2023 – Central Tax, imposes a strict three-year limit for the filing of
GST returns. Taxpayers are now barred from submitting returns after three years
from the original due date.
Seven-Year Data Retention
Policy Implemented:
In line with the GST
portal’s data retention policy, return data will now only be accessible for
seven years. After this period, the data will be archived and will no longer be
available for taxpayer viewing on the portal.
Data Archival Underway:
As part of this policy,
data archival has begun. The returns filed for July 2017 were archived on
August 1, 2024, followed by August 2017 returns being archived on September 1,
2024. This process will continue monthly, with September 2017 data set to be archived
on October 1, 2024, and so forth.
Taxpayer Advisory:
Taxpayers are advised to
download and retain any necessary returns data from the GST portal before the
seven-year window closes. Once archived, the data will no longer be available
for future reference.
This move by GSTN aims to
streamline the GST portal and ensure compliance with data policies, while also
urging taxpayers to be proactive in securing their return data.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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