Period of retention of accounts (section 36 of CGST Act)

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..... CGST Act 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. In case of Appeal filed at any authority:- A registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or c .....

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