Archival of GST Returns Data on GST Portal

The article discusses the new policy implemented by the GST portal regarding the archival of GST returns data. According to Section 39(11) of the CGST Act, 2017, taxpayers are not allowed to file their GST returns after three years from the due date. Additionally, the GST portal will retain data for only seven years, after which it will be archived. This policy, effective from October 1, 2023, means that data older than seven years will be removed monthly. For instance, data from July 2017 was archived on August 1, 2024, and data from August 2017 was archived on September 1, 2024. Taxpayers are advised to download their relevant data for future reference to avoid complications in case of disputes. This measure aims to streamline data management and ensure compliance with the CGST Act.