A Different Change This Time-GST Data Archival Policy

[Sandeep Saini]

Please note that Government has issued advisory on GST portal regarding data archival policy on 24.09.2024. According to given policy the data on the GST portal can be accessed only upto 7 years, in other words the data older than 7 years will be archived and will not be available on portal.

The given change is different from other GST changes, hence require utmost attention.

Data is most important thing during the litigation and 7 year old data may be required in Section 74 matters or during the appeal proceedings. Practically it will create a difficult situation to present the matter before the authority if the data is archived and the data is not available with us.

Therefore, to avoid such situation it is advisable to download all the data available on the portal for the past period and make the practice for downloading the data monthly/quarterly after filing the return and also yearly after filing the annual return. It would be great if the data is maintained in soft as well hard copy in proper file.

The data to be downloaded include GSTR-1 returns, GSTR-3B returns, GSTR-2A/ 2B returns, Table-8A of GST annual return, GSTR-9 and GSTR-9C, GSTR-1 annual, GSTR-3B annual, Input credit ledger, Cash ledger, Notices and orders, Refund applications and refund orders, Appeal related documents, GST liability comparisons report, ITC comparison report etc.

Government on request of trade and industry restore the July 2017 and August 2017 data on the portal but it will again implement this data archival policy.

Therefore, it is advisable to implement this change in your practice on priority basis to avoid any difficulty in the future.

Disclaimer: The views expressed by the author are personal in nature and does not form any legal opinion.