Archival of GST Returns Data on GST Portal

Last updated: 25 September 2024


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 to file their GST returns after the expiry of a period of three years from the due date of furnishing the said ret

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