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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Uttar Pradesh GST Act 2017: Maintain Books for 72 Months or Longer if Under Investigation or Legal Proceedings.</h1> Every registered person under the Uttar Pradesh Goods and Services Tax Act, 2017, must retain books of account and records for 72 months from the due date of the annual return for the relevant year. If involved in an appeal, revision, or other proceedings, or under investigation, the records must be kept for one year after the final resolution of such matters or for the specified 72-month period, whichever is longer.
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