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Period of retention of accounts.

Section 36 - Chhattisgarh - 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 .....

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fore 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 pertaini .....

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