https://www.taxtmi.com/acts?id=25176 Every registered person required to keep books or records under section 35(1) must retain them for seventy two months from the due date of filing the annual return; if the person is party to appeal/revision/proceedings or under investigation for an offence under Chapter XIX, records pertaining to the subject matter must be retained for one year after final disposal or for the general retention period, whichever is later. en-us Thu, 25 May 2017 10:45:06 +0530 Thu, 25 May 2017 10:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25176 Every registered person required to keep books or records under section 35(1) must retain them for seventy two months from the due date of filing the annual return; if the person is party to appeal/revision/proceedings or under investigation for an offence under Chapter XIX, records pertaining to the subject matter must be retained for one year after final disposal or for the general retention period, whichever is later. Act-Rules GST - States Thu, 25 May 2017 10:45:06 +0530 https://www.taxtmi.com/acts?id=25176