Goods and Services Tax – GST Dated:- 24-9-2024 – News – Archival of GST Returns data on GST portal Dated:- 24-9-2024 – 1. Section 39 (11) of the CGST Act, 2017 , implemented w.e.f 01-10-2023 vide Notification No. 28/2023 Central Tax dated 31th July, 2023 , provides that the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return. 2. Further, as per GST portal data policy, data for view of taxpayer to be
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