https://www.taxtmi.com/acts?id=25486 Registered persons must retain books of account and records for a statutory post-return period from the due date of the annual return; if party to appeal, revision, other proceedings, or under investigation for an offence, they must retain records relating to that subject matter for one year after final disposal or for the original retention period, whichever is later. en-us Mon, 12 Jun 2017 11:11:12 +0530 Wed, 28 Jun 2017 13:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25486 Registered persons must retain books of account and records for a statutory post-return period from the due date of the annual return; if party to appeal, revision, other proceedings, or under investigation for an offence, they must retain records relating to that subject matter for one year after final disposal or for the original retention period, whichever is later. Act-Rules GST - States Mon, 12 Jun 2017 11:11:12 +0530 https://www.taxtmi.com/acts?id=25486