Normal Period:
All books of accounts and other records are to be preserved for a minimum period of 6 years from the due date of the Annual Return. Normally due date of Annual Returns are 31st December following the end of the financial year.
In other words, Records for FY 2025-26 will have to be preserved till 31.12.2032, 6 years and 9 months from the end of the financial year.
For matters under appeal:
A person, who is a party to
a. an appeal or
b. revision or
c. any other proceedings under GST law or
d. is under investigation for an offence under section 122 to 138 of CGST Act
shall retain the records pertaining to such matter for a period of 1 year after final disposal of such matter or for the period discussed in the table, whichever is later.
Financial Year |
Annual Return Due Dt | Last date till when Accounts and records are required to be maintained |
| 2017-18 | 5.02.2020 | 4.02.2026 |
| 2018-19 | 31.12.2020 | 31.12.2026 |
| 2019-20 | 31.03.2021 | 31.03.2027 |
| 2020-21 | 28.02.2022 | 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 |