The Goods and Service Tax Network (GSTN) on September 24, 2024, issued a notification regarding the Archival of GST Returns data on GST portal.
Section 39(11) of the CGST Act, effective from October 1, 2023, as per Notification No. 28/2023, prohibits taxpayers from filing GST returns after three years from their due date. Additionally, the GST portal follows a data retention policy, allowing taxpayer data to be viewed for only seven years. As part of this policy, data older than seven years will be archived monthly. For instance, data from July 2017 was archived in August 2024, and data from September 2017 will be archived in October 2024, continuing on a monthly basis.
