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>GST Act 2017: Keep Books for 72 Months; Longer if Under Appeal or Investigation, Until Final Resolution</h1> Every registered person under the Maharashtra Goods and Services Tax Act, 2017, must retain their books of account and records for seventy-two months from the due date of furnishing the annual return for the relevant year. If involved in an appeal, revision, or any other proceedings, or under investigation, the retention period extends to one year after the final resolution of such matters or the specified seventy-two months, whichever is longer.
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