Archival of GST Returns data on GST portal
GST
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 retained for seven years only. Therefore,
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