Record retention requires registered persons to maintain GST accounts for prescribed periods, extended where appeals or investigations are pending. Registered persons must retain books of account and other records until seventy-two months from the due date for furnishing the annual return for the year ... Summary
Record retention requires registered persons to maintain GST accounts for prescribed periods, extended where appeals or investigations are pending.
Registered persons must retain books of account and other records until seventy-two months from the due date for furnishing the annual return for the year relating to those records. If the person is party to an appeal, revision, other proceedings, or under investigation for an offence, they must retain records relevant to that subject matter for one year after final disposal or for the general retention period, whichever is later.
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