Archival of GST Returns data on GST portal

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 ret…