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<h1>GST Act 2017 requires record retention for 72 months; longer if under appeal or investigation.</h1> Every registered person under the Arunachal Pradesh Goods and Services Tax Act, 2017, must retain books of account and records for 72 months from the due date of the annual return filing. If involved in an appeal, revision, or investigation, records must be kept for one year after the final resolution or for the specified 72 months, whichever is longer.