PERIOD OF RETENTION OF ACCOUNTS AND RECORDS
|
Financial Year |
Due date of GSTR-9 |
*Period upto which accounts & records should be kept |
State/Districts |
|
2017-18 |
05.02.2020 (NN 06/2020) |
05.02.2026 |
Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. |
|
07.02.2020(NN 06/2020) |
07.02.2026 |
Andaman Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh, West Bengal, Other Territory. |
|
|
2018-19 |
31.12.2020 (NN 80/2020) |
31.12.2026 |
For all states |
|
2019-20 |
31.03.2021 (NN 04/2021) |
31.03.2027 |
For all states |
|
2020-21 |
28.02.2022 (NN 40/2021) |
28.02.2028 |
For all states |
|
2021-22 |
31.12.2022 |
31.12.2028 |
For all states |
|
2022-23 |
10.01.2024 (NN 02/2024) |
10.01.2030 |
Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu |
|
31.12.2023 |
31.12.2029 |
For all states |
*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.