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Period of retention of accounts

Section 43 - Draft-Bills-Reports - ACCOUNTS AND RECORDS - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June .....

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rds under sub-section (1) of section 42 shall retain them until the expiry of sixty months from the last date of filing .....

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an appeal or revision or any other proceeding before any Appellate Authority or Tribunal or Court, whether filed by him .....

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