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of <h1>Taxpayers Must Retain Records for 72 Months Under Orissa GST Act 2017, Longer if Involved in Legal Proceedings</h1> Every registered person under the Orissa Goods and Services Tax Act, 2017, must retain their books of account and records for seventy-two months from the due date of filing the annual return for the relevant year. If involved in an appeal, revision, or other legal proceedings, or under investigation, the records must be kept for one year after the final resolution of such matters, or for seventy-two months, whichever is longer.
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