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<h1>Registered GST Entities Must Retain Records for 72 Months or Longer if Involved in Legal Matters Under CGST Act 2017.</h1> Every registered person under the Central Goods and Services Tax Act, 2017, must retain their books of account and records for seventy-two months from the due date of the annual return for the respective year. If involved in an appeal, revision, or legal proceedings, or under investigation, they must retain these documents for one year after the final resolution of such matters or for the specified seventy-two months, whichever is longer.