Sunday, 29 September 2024

GSTN to not retain return data for view of taxpayers beyond 7 years

 This is to apprise you of a recent advisory issued by GSTIN on 24 September 2024 regarding archival of GST returns data on GST portal. In this regard, below key points are worth noting:

 

  • GST Return Deadline: As per Section 39 (11) of the CGST Act, 2017, effective from 01-10-2023, taxpayers are prohibited from filing GST returns after three years from the due date of furnishing the said return.

 

  • Data Retention Policy: As per GST portal data policy, the GST portal will retain taxpayer data for a maximum of seven years, after which it will be archived and inaccessible for viewing.

 

  • Monthly Archival: Effective 1 August 2024, the GST return for July 2017 was archived, followed by the archiving of August 2017 data on 1 September  2024. Data archival will occur monthly, with September 2017 data scheduled for removal from the GST portal on 1 October 2024, and will continue in this manner thereafter.

 

Way forward

  • Taxpayers should proactively download the GST data from the portal for any future needs before it is archived.

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