Key Information on Archiving of GST Returns Data

As of September 2024, a new archival policy for GST returns data is being enforced on the GST portal. Important details are outlined below:

1. CGST Act, Section 39 (11), 2017

• Effective from 1st October 2023, as per Notification No. 28/2023 – Central Tax, issued on 31st July 2023.
• Taxpayers will be unable to submit GST returns once three years have passed since the original filing deadline.

2. Retention of Data

• The GST portal will only store return data for a period of seven years.
• After this duration, it will no longer be viewable or accessible.

3. Archiving of Data - Monthly Procedure

• The process of archiving older returns has started. For instance:
• Returns for July 2017 were archived on 1st August 2024.
• Returns for August 2017 were archived on 1st September 2024.
• The next set, for September 2017, will be archived starting 1st October 2024.
• This will continue as a regular monthly task.

4. Recommended Action for Taxpayers

• Taxpayers should promptly download and preserve necessary return data from the GST portal for any future needs.
• Archived data will no longer be available for download from the GST portal.

To avoid any potential issues, it is advised to secure your past return records from the GST portal before they are archived.