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    <title>Time limit for keeping records</title>
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    <description>Retention of excise and service tax records for Export Oriented Units is generally expected for a five-year period counted from the date the liability arises or the triggering event occurs. EOUs should nonetheless keep export and duty-free procurement records for their entire tenure until debonding to facilitate verification, and may retain scanned copies where physical storage is limited.</description>
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      <description>Retention of excise and service tax records for Export Oriented Units is generally expected for a five-year period counted from the date the liability arises or the triggering event occurs. EOUs should nonetheless keep export and duty-free procurement records for their entire tenure until debonding to facilitate verification, and may retain scanned copies where physical storage is limited.</description>
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      <law>Central Excise</law>
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