Record retention requirement: registered persons must preserve GST accounts for the statutory period, extended where appeals or investigations arise. Registered persons required to maintain books of account or other records must retain them for the statutory retention period measured from the due date for furnishing the annual return for the year to which the records relate. If the registered person is a party to appeal, revision, other proceedings, or investigation concerning those records, the records must be preserved for one year after final disposal of such matter or for the statutory 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 requirement: registered persons must preserve GST accounts for the statutory period, extended where appeals or investigations arise.
Registered persons required to maintain books of account or other records must retain them for the statutory retention period measured from the due date for furnishing the annual return for the year to which the records relate. If the registered person is a party to appeal, revision, other proceedings, or investigation concerning those records, the records must be preserved for one year after final disposal of such matter or for the statutory retention period, whichever is later.
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