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        GST - States

        Section 36 - Period of retention of accounts.

        Haryana Goods and Services Tax Act, 2017
        Chapter VIII
        ACCOUNTS AND RECORDS

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        Retention period for accounts requires registered persons to keep GST books for specified statutory period and longer if appeals occur. Registered persons must retain books of account and other records for seventy two months from the due date for furnishing the annual return for the relevant year; if party to appeal, revision, proceedings or investigation under Chapter XIX, retain records relating to that subject matter for one year after final disposal or for the seventy two months 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 period for accounts requires registered persons to keep GST books for specified statutory period and longer if appeals occur.

                                Registered persons must retain books of account and other records for seventy two months from the due date for furnishing the annual return for the relevant year; if party to appeal, revision, proceedings or investigation under Chapter XIX, retain records relating to that subject matter for one year after final disposal or for the seventy two months period, whichever is later.


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