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<h1>Taxable Persons Must Retain GST Records for 60 Months; Longer if Involved in Legal Proceedings Under Model GST Law.</h1> Every registered taxable person under the Model GST Law must retain books of account and records for sixty months from the last date of filing the Annual Return for the relevant year. If involved in an appeal, revision, or proceeding before any Appellate Authority, Tribunal, or Court, records must be kept for one year after the final resolution of the case, or for the standard sixty-month period, whichever is longer.