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of <h1>GST Act Section 35: Taxpayers Must Keep Comprehensive Records for Six Years, Including Imports, Exports, and E-Way Bills.</h1> The GST framework emphasizes self-assessment by taxpayers, requiring them to maintain comprehensive records at their principal business locations. Section 35 of the CGST Act, 2017 mandates that registered persons maintain accounts of production, stock, tax credits, and other specified details. Records must also cover imports, exports, and reverse charge supplies, with documentation such as invoices and e-way bills. Electronic records must be backed up and accessible. Additional requirements apply to transporters and warehouse operators, who must maintain detailed records of goods handled. All records must be preserved for six years, with specific provisions for ongoing legal proceedings.
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