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of <h1>Taxpayers must keep GST records for 72 months or longer if involved in appeals or investigations.</h1> Every registered person under the Himachal Pradesh Goods and Services Tax Act, 2017, must retain their books of account and records for 72 months from the due date of furnishing the annual return for the relevant year. If the person is involved in an appeal, revision, or any proceedings before an authority or court, or under investigation, they must retain the records for one year after the final resolution of such matters or for the specified 72 months, whichever is longer.
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