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of <h1>Taxpayers Must Keep GST Records for 72 Months; Longer Retention Required if Under Investigation or Appeal.</h1> Every registered person under the Chhattisgarh Goods and Services Tax Act, 2017, must retain their books of account or other 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 related to the matter must be retained for one year after the final resolution or for the standard retention period, whichever is longer.
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