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Period of retention of accounts

Section 54 - ACCOUNTS AND RECORDS - Goods and Services Tax - Section 54 - 54. Every registered taxable person required to keep and maintain books of account or other records under sub-section (1) of section 53 shall retain them until the expiry of sixty months from the due date of filing of Annual Return for the year pertaining to such accounts and records: PROVIDED that a taxable person, who is a party to an appeal or revision or any other proceeding before any Appellate Authority or Revisional .....

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