https://www.taxtmi.com/acts?id=23934 Registered persons must retain books of account and other records until seventy-two months from the due date of furnishing the annual return for the relevant year. Where the person is party to an appeal, revision or other proceedings, or is under investigation for an offence, records relating to the subject matter must be kept for one year after final disposal, or for the ordinary retention period, whichever is later. en-us Mon, 27 Mar 2017 17:07:06 +0530 Thu, 25 Jun 2026 17:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23934 Registered persons must retain books of account and other records until seventy-two months from the due date of furnishing the annual return for the relevant year. Where the person is party to an appeal, revision or other proceedings, or is under investigation for an offence, records relating to the subject matter must be kept for one year after final disposal, or for the ordinary retention period, whichever is later. Act-Rules GST Mon, 27 Mar 2017 17:07:06 +0530 https://www.taxtmi.com/acts?id=23934