Record retention obligations require keeping GST accounts for a statutory period, extended after appeals or investigations.

Every registered person required to maintain books of account or other records under section 35(1) must retain those records for a retention period of seventy two months from the due date for furnishing the annual return for the year to which the accounts and records pertain. If the person is party to an appeal, revision, other proceedings, or is under investigation for an offence under the GST offences chapter, records relating to the subject matter must be retained for one year after final disposal or for the seventy two months period, whichever is later.

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