Section 36 sets how long GST records must be kept: six years from the due date of the annual return for the year, extended while any proceeding about them is pending.
Key points
- Under section 36 of the CGST Act, 2017 accounts and records must be retained for seventy-two months from the due date of the annual return for the year to which they relate.
- A person who is party to an appeal, revision or other proceedings, or under investigation for an offence or under Chapter XIV, must keep the related records for one year after final disposal, or for the seventy-two months, whichever is later.
The provisions
36Period of retention
Statutory text
Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records:
Provided that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified above, whichever is later.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- How long must GST records be kept?
- Seventy-two months from the due date of the annual return for the year, and longer if proceedings or investigations about them are pending (section 36 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
For 2023–24, for example, the annual return was due on 31.12.2024, so records must be kept at least until 31.12.2030. The time limits for demands under sections 73, 74 and 74A run from the same due date, which is why the retention period exceeds them.