Answer

1. F

   Facts

   GST records must be kept for 72 months from the due date of the annual return for that year. If there is an appeal or proceeding, keep them for longer.

2. P

   Provisions and law

   • Sec 36, CGST Act 2017Accounts and records to be kept for 72 months from the due date of the annual return for the year
   • Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
3. A

   Analysis

   Sec 36 sets the 72-month rule, which is longer than many people think. Example: for FY 2025-26, the annual return is due on 31 December 2026, so records are kept till at least 31 December 2032. If a notice or appeal for that year is pending, keep them until it is finally closed plus one year.

4. C

   Conclusion

   1. 1Box or folder records by financial year.
   2. 2Label each with the date they can be destroyed.
   3. 3Keep electronic backups for the same period.
   4. 4Keep records longer for years under notice or appeal.

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