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

Canonical: https://senseible.earth/answers/how-long-to-keep-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](https://senseible.earth/answers/carbon-footprint-financial-or-calendar-year)
- [Recalculating the base year](https://senseible.earth/answers/recalculate-base-year-after-selling-a-unit)
- [Restating emissions after an error](https://senseible.earth/answers/restate-emissions-after-finding-an-error)

Sources: [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard), [CBAM Regulation (EU) 2023/956, consolidated](https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20)

Last reviewed 2026-10-22.