Period of retention of accounts
Section 36, CGST Act
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Section 36 requires those records and documents to be RETAINED until 72 months (six years) after the due date of the annual return for the year, and longer where litigation is pending.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Seventy-two months from the DUE DATE of the annual return – so for FY 2023-24 (annual return due 31-12-2024) records must be kept until 31-12-2030.
Where an appeal, revision or any proceeding is pending, records must be kept for one year after its final disposal, or seventy-two months, whichever is later.
The retention period is longer than the assessment limitation, so destroying records at six years from the transaction is premature.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
959 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records: Provided that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified above, whichever is later.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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