Retention of accounts under GST extends through appeal, revision, or investigation until the later statutory period expires. Registered persons must retain books of account and other records until seventy-two months from the due date of furnishing the annual return for the relevant year. Where the person is party to an appeal, revision or other proceedings, or is under investigation for an offence, records relating to the subject matter must be kept for one year after final disposal, or for the ordinary retention period, whichever is later.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retention of accounts under GST extends through appeal, revision, or investigation until the later statutory period expires.
Registered persons must retain books of account and other records until seventy-two months from the due date of furnishing the annual return for the relevant year. Where the person is party to an appeal, revision or other proceedings, or is under investigation for an offence, records relating to the subject matter must be kept for one year after final disposal, or for the ordinary retention period, whichever is later.
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