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CA Intermediate · Taxation · Accounts and Records

Mehta Pharma Ltd, a registered company, was required to get its accounts audited under the Companies Act. Its GST records for FY 2025-26 include invoices and ledgers. The company's last GST annual return for FY 2025-26 was filed on 20 December 2026. Under the CGST Act, up to what date must it retain the books of account and documents for that year?

Records must be kept for 72 months from the due date of the annual return for the relevant year. For FY 2025-26 the due date is 31 December 2026, so retention runs until 31 December 2032, not from the actual filing date.

  1. ATill one year after the due date of furnishing the annual return for the year pertaining to the accounts, so 31 December 2027
  2. BTill 72 months from the due date of furnishing the annual return for FY 2025-26, i.e. 31 December 2032, even where no appeal or proceeding is pendingCorrect
  3. CTill 60 months from the date of actual filing, i.e. 20 December 2031
  4. DTill 6 months from the end of FY 2025-26

Explanation

Records must be retained for 72 months from the due date of furnishing the annual return for the year concerned. The due date for FY 2025-26 is 31 December 2026, so retention runs to 31 December 2032. Counting from actual filing date or using a shorter period is incorrect. Where litigation is pending, retention continues until it is disposed of.

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