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    <title>Archival of GST Returns data on GST portal</title>
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    <description>Section 39(11) of the CGST Act, 2017 establishes a three-year statutory limitation on filing GST returns; separately, the GST portal enforces a seven-year data viewability window and will monthly archive return data that reach that retention threshold, requiring taxpayers to download required records before archival.</description>
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