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 tax records for 72 months or longer if involved in legal proceedings.</h1> Under the Telangana Goods and Services Tax Act, 2017, every registered person must retain their books of account and other records for 72 months from the due date of filing the annual return for the relevant year. If the person is involved in an appeal, revision, or any proceedings before an authority or court, or under investigation, they must retain the records for one year after the final resolution of such matters, or for 72 months, whichever is longer.
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