The Goods and Services Tax Network (GSTN) has announced the archival of Goods and Services Tax (GST) returns data on the GST portal.
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.
According to the GST portal's data policy, taxpayer data will be retained for a maximum of seven years. Consequently, GST return data will not be accessible for viewing by taxpayers beyond this seven-year period.
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