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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.
GST
What to keep after GSTR-9 is filed
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Provisions
Sec 36, CGST Act 2017; Sec 35(1), CGST Act 2017
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.
Close
- Download the filed GSTR-9 and GSTR-9C with ARN
- Save the reconciliation workbook and supporting reports
- Store invoices, ledgers and e-way bills for 72 months
- Review open items and plan fixes for next year's process
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