https://www.taxtmi.com/acts?id=25805 Registered persons must retain books of account and other records kept under section 35 for a statutory period measured from the due date for furnishing the annual return, being seventy two months. If a registered person is party to an appeal, revision, other proceedings, or is under investigation for an offence under Chapter XIX, records relating to those matters must be retained for one year after final disposal or for the ordinary retention period, whichever is later. en-us Sat, 17 Jun 2017 11:29:17 +0530 Tue, 27 Jun 2017 12:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25805 Registered persons must retain books of account and other records kept under section 35 for a statutory period measured from the due date for furnishing the annual return, being seventy two months. If a registered person is party to an appeal, revision, other proceedings, or is under investigation for an offence under Chapter XIX, records relating to those matters must be retained for one year after final disposal or for the ordinary retention period, whichever is later. Act-Rules GST - States Sat, 17 Jun 2017 11:29:17 +0530 https://www.taxtmi.com/acts?id=25805