Chapter VIII - Accounts and records
Section 36
Section 36: Retention of GST accounts
Section 36 generally requires GST accounts and records to be kept for 72 months from the due date of the annual return for the year concerned.
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Need advice on Section 36?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The clock starts from the statutory annual-return due date, not the date an invoice was issued. Records relevant to an appeal, revision, other proceeding or Chapter XIX offence investigation may need to be kept longer: one year after final disposal or the ordinary 72-month period, whichever ends later.
Key takeaways
Start from annual-return due date
The ordinary retention period is 72 months from the due date for furnishing the annual return for that year.
Disputes can extend retention
Relevant records survive until one year after final disposal when that is later than the ordinary deadline.
Preserve the subject-matter records
The proviso targets records pertaining to the appeal, revision, proceeding or investigation.
Calculate the ordinary date
Identify the financial year of the records and the due date of the relevant annual return. Add 72 months to that due date and retain the section 35 records until it expires.
Apply the dispute extension
Check whether the registered person is party to an appeal, revision or proceeding, or under a Chapter XIX offence investigation. For related records, compare the ordinary date with one year after final disposal and keep records through the later date.
Keep retrieval evidence
Tag records by year and dispute, retain annual-return due-date and final-disposal evidence, and verify backups before deletion under the record policy.
Practical checklist
Do
- Record the annual-return due date used for each retention calculation.
- Apply a litigation hold to relevant records until the later statutory date.
- Maintain readable electronic backups.
Avoid
- Count 72 months from each invoice date.
- Delete disputed records merely because the ordinary period expired.
Frequently asked questions
Does an appeal extend retention of every record forever?
The proviso covers records pertaining to the subject matter and requires one year after final disposal or the ordinary 72-month period, whichever is later.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026