Archival of GST Returns Data on GST Portal – Effective from September 24, 2024
The Goods and Services Tax (GST) portal has implemented a crucial update in its data retention and archival policy. Here’s a summary of the key points for taxpayers:
- Limitation on Filing Returns:
As per Section 39(11) of the CGST Act, 2017, which became effective on October 1, 2023 (Notification No. 28/2023 – Central Tax, dated July 31, 2023), taxpayers will not be permitted to file GST returns after three years from the due date of furnishing the said return. This introduces a clear timeline for the submission of returns. - Seven-Year Data Retention Policy:
The GST portal has introduced a data retention policy, wherein taxpayer return data will only be available for viewing for up to seven years. This change aligns with the portal’s new data management policy. - Archiving Process:
The process of data archiving has already commenced. On August 1, 2024, the returns data for July 2017 was archived, followed by the archiving of August 2017 data on September 1, 2024. This monthly archival process will continue, with data for September 2017 being archived on October 1, 2024, and subsequent months following this pattern. - Advisory for Taxpayers:
Taxpayers are strongly advised to download and store any relevant data from the GST portal for future reference, as data older than seven years will no longer be available for viewing or retrieval on the portal.
This update ensures proper data management on the GST portal and encourages timely compliance and record-keeping by taxpayers.
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