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CGST Act · Chapter VIII

Accounts and Records

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

Build the evidence file that supports returns, ITC, valuation and litigation.

Sections 35–362 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

  • Books and records are not only accounting records; GST positions need source documents and reconciliations.
  • Retention periods should be read with pending proceedings and litigation needs.
  • Evidence discipline is a recurring control across the entire GST lifecycle.
Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 35Accounts and other recordsOpen sectionSection 36Period of retention of accountsOpen section

Questions this chapter should answer

  • What GST records must be kept?
  • How long should records be retained?
  • What evidence should support a material GST position?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST End-to-End Workflows

Open the connected Finin2min repository or practical guide.

GST Evidence Vault: The Folder Every Business Should Maintain Monthly | Finin2min GST Playbook

Open the connected Finin2min repository or practical guide.

GST Month-End Close Calendar: 10-Day Filing Discipline for Finance Teams

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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