Record retention: registered persons must keep GST books for the statutory period; extended retention applies during appeals or investigations. Registered persons must retain books of account and other records for the statutory period counted from the due date of furnishing the annual return for the year to which the records relate. If the person is a party to appeal, revision, other proceedings before an appellate or revisional forum or court, or is under investigation under Chapter XIX, records relevant to that subject matter must be kept for one year after final disposal or for the base retention 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.
Record retention: registered persons must keep GST books for the statutory period; extended retention applies during appeals or investigations.
Registered persons must retain books of account and other records for the statutory period counted from the due date of furnishing the annual return for the year to which the records relate. If the person is a party to appeal, revision, other proceedings before an appellate or revisional forum or court, or is under investigation under Chapter XIX, records relevant to that subject matter must be kept for one year after final disposal or for the base retention period, whichever is later.
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