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of <h1>Taxpayers must retain records for 72 months under Tamil Nadu GST Act, 2017; longer if under appeal or investigation.</h1> Every registered person under the Tamil Nadu Goods and Services Tax Act, 2017, must retain books of account and records for 72 months from the due date of the annual return for the relevant year. If involved in an appeal, revision, or investigation, records must be kept for one year after the final resolution of such proceedings or for the 72-month period, whichever is longer.
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