Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Registered persons must keep GST records for 72 months; longer if under appeal or investigation per Tripura GST Act, 2017.</h1> Every registered person under the Tripura Goods and Services Tax Act, 2017, must retain books of account and other records for 72 months from the due date of furnishing the annual return for the relevant year. If involved in an appeal, revision, or legal proceedings, or under investigation, the retention period extends to one year after the final resolution of such matters, or the specified 72 months, whichever is longer.
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