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Period of retention of accounts (section 36 of CGST Act) - GST Ready Reckoner - GSTExtract Period of retention of accounts In case of other than appeal filed at any authority:- As per section 36 of CGST Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 of CGST Act shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records. In case of Appeal filed at any authority:- A registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of, whichever is later one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified in sub section 1of section 36 of CGST Act (72 Month from the due date of furnishing of annual return for the year pertaining to such accounts and records)
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