How long should you retain records? · India

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · India

How long must expense evidence be retained?

CGST Act section 36 requires 72 months from the due date of the relevant annual return. Ongoing proceedings can extend the period. This covers GST records; other accounting requirements remain separate.

How long should invoices and expense claims be kept?

CGST Act section 36 requires 72 months from the due date of the relevant annual return. Ongoing proceedings can extend the period. This covers GST records; other accounting requirements remain separate. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.