PERIOD OF RETENTION OF ACCOUNTS AND RECORDS UNDER GST

 

Financial Year

Due Date of GSTR-9

Retention Upto*

2017-18

07.02.2020 (NN 06/2020)

07.02.2026

2018-19

31.12.2020 (NN 80/2020)

31.12.2026

2019-20

31.03.2021 (NN 04/2021)

31.03.2027

2020-21

28.02.2022 (NN 40/2021)

28.02.2028

2021-22

31.12.2022

31.12.2028

2022-23

31.12.2023

31.12.2029

2023-24

31.12.2024

31.12.2030

2024-25

31.12.2025

31.12.2031

2025-26

31.12.2026

31.12.2032

 

*Where any appeal or revision or any other proceeding or an investigation for an offence under Chapter XIX is going on, the registered person shall retain the books of accounts and other records pertaining to 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.