GST departmental audit

My client has received a notice for GST departmental audit for the FY 19-20. However they are asking data for previous years too. I wanted to know whether the department is valid on asking such previous data or is ultra vires. If they cannot then what law can we state them.
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Quick Summary
A client received a GST departmental audit notice for FY 19-20 but is being asked for data from previous years. The discussion clarifies that under GST regulations, accounts must be maintained for 72 months, making the department's request for prior year data valid. This applies to audits for businesses exceeding £5 crore turnover or random GST numbers.

Gst departmental audit cannot be made.
Accounts under GST should be maintained for 72 months.

So department is valid in asking previous data
I agree with reddy sir
GST Audit for above 5cr or random GST number,

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