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Period of retention of accounts.

Section 36 - Mizoram SGST - ACCOUNTS AND RECORDS - GST - States - Section 36 - 36. - 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 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: Provided that a registered person, who is a party to an appeal or revision or any other proceedings .....

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