How long should an Indian MSME keep its carbon accounting records?

At least as long as the tax records they come from: GST law asks for accounts to be kept for 72 months from the annual return due date. Keep emissions workings, factors and corrections for the same period, and longer if a loan or contract asks.

What to keep

• Original bills and invoices behind each figure.
• The workings: quantities, factors, versions and results.
• Corrections, restatements and verification reports.

Longer periods

• Base year records, for as long as you report against that base year.
• Records behind a sustainability-linked loan, for the loan term.
• Records an EU importer may need for CBAM checks, for several years after the import.

Storage

Keep digital copies with their dates and a way to show they have not been changed since filing.

What Senseible does here

Senseible keeps each figure linked to its source document, emission factor and method version, so a verifier can trace a total back to the invoice.

• Financial or calendar year footprint
• Recalculating the base year
• Restating emissions after an error

Sources: GHG Protocol Corporate Standard, CBAM Regulation (EU) 2023/956, consolidated

Last reviewed 2026-10-22.