Record retention requirements under GST require maintaining accounts for the statutory period and longer during appeals or investigations. Retention under the Karnataka GST requires registered persons to keep books and records for seventy two months from the due date of furnishing the annual return for the relevant year. If the person is party to appeal, revision, other proceedings, or is under investigation under Chapter XIX, records pertaining to the subject matter must be kept for one year after final disposal or for the statutory seventy two month period, whichever is later.