Answer

1. F

   Facts

   After filing, keep the filed GSTR-9 and its reconciliation workbook with the books. Accounts and records must be kept for 72 months from the due date of the annual return for that year.

2. P

   Provisions and law

   • Sec 36, CGST Act 2017Accounts and records must be retained for 72 months from the due date of the annual return for the year
   • Sec 35(1), CGST Act 2017Registered person must keep true and correct accounts of supplies, stock, ITC and tax paid
3. A

   Analysis

   For FY 2025-26 the annual return is due 31 December 2026, so records should be kept until about 31 December 2032. The reconciliation workbook is what answers ASMT-10, audit queries and Sec 73 or 74A notices later. Example: a notice in 2029 asking about Table 8A differences can be answered quickly only if the invoice-wise list was saved. Store it with the ARN and filed PDF.

4. C

   Conclusion

   1. 1Download the filed GSTR-9 and GSTR-9C with ARN
   2. 2Save the reconciliation workbook and supporting reports
   3. 3Store invoices, ledgers and e-way bills for 72 months
   4. 4Review open items and plan fixes for next year's process

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.