Record retention obligations under GST require keeping accounting records for the statutory period and longer if subject to proceedings. 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 those records. If the person is party to an appeal, revision, proceeding, or under investigation for an offence, they must retain records related to that subject matter for one year after final disposal or for the statutory period above, whichever is later.