Section 36 – Period of Retention of Accounts and Records
Section 36 of CGST Act, 2017 – Period of Retention of Accounts and Records Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Purpose of Section 36 Section 36 prescribes the minimum period for which books of account and records must be retained by a registered person under GST. This section ensures availability of records for: Audit Scrutiny Assessment Investigation and litigation 2. Statutory Provision – Section 36 Section 36: Every registered person required to keep and maintain books of account or other records in accordance with the provisions 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. 3. Standard Retention Period – 72 Months The general rule is: Records must be retained for 72 months (6 years) Period is counted from the due date of annual return ...