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Restoration of Archived GST Data on the GST Portal
By Yogesh Verma (CS/ LLB) /
2 min. read / GST Article
In an important update for taxpayers, the Goods and
Services Tax Network (GSTN) has restored archived GST return data on the Common
Portal in response to widespread requests from the trade community. This comes
after the data for the initial GST filing periods of July 2017 and August 2017
were archived as part of a systematic data management policy. The archival
process, implemented in line with the GST portal’s data retention policy, was
designed to remove older data from active storage after a period of seven
years. However, due to the difficulties expressed by businesses and
professionals in retrieving essential historical data, GSTN has decided to
temporarily reinstate these archived returns to allow users an opportunity to
access and download their records.
The archival of return data from the GST portal, which
began earlier this year, is part of a broader strategy to streamline the
digital infrastructure of the portal. Under the new policy, GST returns data is
only available for seven years from the date of filing, after which it is moved
to an archival system and becomes inaccessible for direct viewing. This process
was initiated on a monthly basis, starting with the archiving of July 2017
returns on August 1, 2024, and August 2017 returns on September 1, 2024.
Returns for subsequent months will follow the same schedule, with data for
September 2017 set to be archived on October 1, 2024, and so forth.
The restoration of data has been a critical response
to the needs of taxpayers, many of whom faced challenges when trying to
retrieve older return data for compliance, audits, or other regulatory
requirements. While this temporary restoration allows access to the archived
data, it is important to note that the GSTN has advised all users to take this
opportunity to download and save any essential data from the portal. This is
especially crucial for businesses that may need to retain records for longer
periods for their internal audits or for handling disputes with tax
authorities. The GSTN has further clarified that after this temporary
restoration period, the archival policy will be re-implemented, and data will
once again be removed from active access after providing users with sufficient
advance notice.
Alongside this archival initiative, the GST portal has
introduced a key regulatory change that limits the filing of returns to a
three-year window. This change was brought into effect by Section
39(11) of the Central Goods and Services Tax (CGST) Act, 2017, which
came into force on October 1, 2023, through Notification
No. 28/2023 – Central Tax. Under this new provision, taxpayers are
prohibited from filing any GST returns more than three years after the original
due date. This development marks a significant shift from earlier practices
where returns could be filed indefinitely, subject to applicable penalties. The
introduction of this three-year filing limit is aimed at ensuring greater
discipline and timeliness in the filing of returns, aligning with the broader
goal of maintaining a more efficient and streamlined tax administration system.
The combination of the three-year filing deadline and
the seven-year data retention policy highlights the increasing importance of
timely compliance and proper data management for businesses. While the filing
of returns after three years is no longer possible, taxpayers still need to
access their historical data for various purposes, including compliance with
audits, managing disputes, and other regulatory obligations. The seven-year
data retention window gives businesses ample time to manage their records, but
once this period lapses, the GST portal will archive the data, making it
inaccessible to users. The ongoing archival of older data started with the
returns from 2017, marking the completion of seven years since the introduction
of GST in India.
Taxpayers should be aware that once the data is
archived, retrieving it could be a complex process, possibly requiring a formal
request to the authorities, which could involve delays and additional
procedures. Therefore, businesses are encouraged to maintain a vigilant
approach to data management, ensuring that they have a well-organized system
for storing past returns and other critical documents. The temporary
restoration of archived data offers a limited opportunity to safeguard
necessary records, and it is essential for businesses to act promptly.
GSTN’s move towards archiving older returns and
implementing a stricter filing regime aligns with its broader goal of enhancing
the efficiency and sustainability of the GST ecosystem. As the GST framework
evolves, such measures are expected to improve the administration and
functionality of the system. By clearing out older, less frequently accessed
data, the GST portal will be able to operate more smoothly and handle the
growing volume of transactions and returns filings.
In conclusion, the
restoration of archived GST data on the Common Portal is a timely and essential
measure that addresses the immediate concerns of taxpayers who faced
difficulties due to the data archival policy. The advisory issued by GSTN
serves as a reminder for businesses to act swiftly in downloading and
safeguarding any critical data before the archival policy is re-enforced.
Coupled with the introduction of the three-year filing deadline, these changes
underscore the need for disciplined and proactive data management by taxpayers,
ensuring they remain compliant with the evolving requirements of the GST
regime.
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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