Record retention periods under GST require longer preservation and extended retention during appeals or investigations. Registered persons must preserve books of account and other records for an extended multi-year period measured from the due date for filing the annual ... Summary
Record retention periods under GST require longer preservation and extended retention during appeals or investigations.
Registered persons must preserve books of account and other records for an extended multi-year period measured from the due date for filing the annual return relating to those accounts. If party to appeal, revision, other proceedings, or under investigation for an offence, records pertinent to the subject matter must be retained for a further period after final disposal or for the general preservation term, whichever is later.
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