Answer

1. F

   Facts

   Sec 35 and Rule 56 require true accounts of supplies, credits and tax paid, and Sec 36 requires them to be kept for 72 months from the annual return due date. The monthly check should leave a dated file with the returns, GSTR-2B and the reconciliation.

2. P

   Provisions and law

   • Sec 35, CGST Act 2017Accounts and records to be kept at the principal place of business
   • Sec 36, CGST Act 2017Books and records must be kept for 72 months from the annual return due date
3. A

   Analysis

   When ASMT-10, DRC-01A or an audit comes three years later, the file answers most questions without rebuilding the data. Keep the filed returns, GSTR-2B, IMS actions, ledgers and the bridge sheets. Cloud storage with a folder per month works well.

4. C

   Conclusion

   1. 1Save GSTR-1, GSTR-3B, GSTR-2B and ledgers for the month
   2. 2Save the reconciliation bridges and notes
   3. 3Store them in a dated folder
   4. 4Keep them for at least 72 months

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