Record retention requirement mandates registered persons retain GST accounts for the statutory period and during appeals or investigations. Registered persons must retain books of account and other records until the expiry of seventy two months from the due date of furnishing the annual return for the year pertaining to such accounts and records. If the person is party to an appeal, revision, other proceedings, or under investigation for an offence under Chapter XIX, they must retain the records pertaining to that subject matter for one year after final disposal, or for the period specified above, whichever is later.