https://www.taxtmi.com/acts?id=25557 Every registered person required to keep books of account or other records must retain them for 72 months from the due date for furnishing the annual return for the year pertaining to such accounts; if the person is involved in appeal, revision, other proceedings before appellate or revisional authorities or courts, or under investigation for an offence under Chapter XIX, they must retain records relating to the subject matter for one year after final disposal or for the statutory period, whichever is later. en-us Mon, 12 Jun 2017 14:37:11 +0530 Tue, 13 Jun 2017 16:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25557 Every registered person required to keep books of account or other records must retain them for 72 months from the due date for furnishing the annual return for the year pertaining to such accounts; if the person is involved in appeal, revision, other proceedings before appellate or revisional authorities or courts, or under investigation for an offence under Chapter XIX, they must retain records relating to the subject matter for one year after final disposal or for the statutory period, whichever is later. Act-Rules GST - States Mon, 12 Jun 2017 14:37:11 +0530 https://www.taxtmi.com/acts?id=25557