Record retention requirement: registered persons must preserve GST accounts for the statutory retention period and longer during appeals or investigations. Registered persons must retain books of account and other records until the expiry of seventy two months from the due date for furnishing the annual ... Summary
Record retention requirement: registered persons must preserve GST accounts for the statutory retention period and longer during appeals or investigations.
Registered persons must retain books of account and other records until the expiry of seventy two months from the due date for furnishing the annual return for the relevant year; if involved in appeal, revision, other proceedings or an investigation under Chapter XIX, relevant records must be kept for one year after final disposal or for the statutory retention period, whichever is later.
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