GST
How long to keep invoices
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Facts
Sec 36 requires books and records, including invoices, to be kept for 72 months from the due date of the annual return for that year. Longer if an appeal or proceeding is pending.
Provisions and law
- Sec 36, CGST Act 2017Accounts kept until 72 months from the due date of the annual return
Analysis
For FY 2025-26 with GSTR-9 due on 31 December 2026, records must be kept till about 31 December 2032. Electronic copies are fine if retrievable. Note that records for a year under a pending appeal, audit or investigation must be kept for one year after it is finally decided, or the 72 months, whichever is later.
Conclusion
- Store invoices year-wise.
- Keep backups of electronic records.
- Hold records longer if any case is open.
- Destroy only after the period ends.
A Savvy can do this for you
Invoice series, numbering and document summary (GSTR-1 Table 13)
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