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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Registered Persons Must Retain GST Records for 72 Months; Longer If Under Appeal or Investigation</h1> Every registered person under the Goa Goods and Services Tax Act, 2017, must retain books of account or other records for seventy-two months from the due date of the annual return for the relevant year. If involved in an appeal, revision, or legal proceedings, or under investigation, the records must be retained for one year after the final resolution of such matters or for the standard retention period, whichever is longer.
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