1. Key Provisions:
– Section 39 (11) of the CGST Act, 2017, restricts taxpayers from filing GST returns after three years from the due date.
– GST data on the portal will be available for a limited time—only up to seven years for taxpayer viewing.
2. Data Archival:
– Archival of GST return data began on August 1, 2024, starting with returns filed for July 2017.
– The archival process will continue monthly, with each subsequent month’s returns being archived. For instance, September 2017 data will be archived by October 1, 2024.
3. Action for Taxpayers:
– Taxpayers are advised to download any required return data for future reference before the seven-year availability period expires.
Issued by: GSTN Team on September 24, 2024.