Retention of accounts under GST requires registered persons to keep records for the prescribed period and longer during appeals or investigations.

Every registered person required to keep books of account or other records must retain them for 72 months from the due date for furnishing the annual return for the year pertaining to such accounts; if the person is involved in appeal, revision, other proceedings before appellate or revisional authorities or courts, or under investigation for an offence under Chapter XIX, they must retain records relating to the subject matter for one year after final disposal or for the statutory period, whichever is later.

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