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of <h1>Registered Persons Must Retain GST Records for 72 Months; Longer if Involved in Legal Proceedings or Investigations</h1> Every registered person under the Rajasthan Goods and Services Tax Act, 2017, must retain their books of account and records for 72 months from the due date of the annual return filing for the relevant year. If involved in an appeal, revision, or proceedings before any authority or court, or under investigation for an offense, the retention period extends to one year after the final resolution of such matters, or 72 months, whichever is longer.
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