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Period of retention of accounts

Section 43 - Draft-Bills-Reports - ACCOUNTS AND RECORDS - Goods and Services Tax - Section 43 - 43. (1) Every registered taxable person required to keep and maintain books of account or other records .....

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a taxable person, who is a party to an appeal or revision or any other proceeding before any Appellate Authority or Tribunal or Court, whether filed by him or by the department, shall retain the book .....

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