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<h1>Registered persons must keep CGST Act records for 72 months or until one year post-resolution, whichever is longer.</h1> Under the CGST Act, registered persons must retain books of account and records for 72 months from the due date of the annual return. If involved in an appeal, revision, or investigation, records must be kept until one year after the final resolution or for the standard 72-month period, whichever is longer. This requirement ensures compliance with legal obligations and facilitates any necessary audits or investigations.