Record retention requirements under GST mandate extended preservation of accounts where appeals or investigations are pending or concluded.

Every registered person required to keep books of account or records must retain them for the statutory retention period measured from the due date for filing the annual return for the relevant year. If the person is party to an appeal, revision, other proceedings, or under investigation under the Act, they must retain records pertaining to that subject matter for one year after final disposal or for the baseline period, whichever is later.

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