https://www.taxtmi.com/acts?id=26016 Registered persons must retain books of account and other records until the expiry of seventy two months from the due date of furnishing the annual return for the year pertaining to such accounts and records. If the person is party to an appeal, revision, other proceedings, or under investigation for an offence under Chapter XIX, they must retain the records pertaining to that subject matter for one year after final disposal, or for the period specified above, whichever is later. en-us Sat, 17 Jun 2017 12:39:26 +0530 Thu, 29 Jun 2017 15:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26016 Registered persons must retain books of account and other records until the expiry of seventy two months from the due date of furnishing the annual return for the year pertaining to such accounts and records. If the person is party to an appeal, revision, other proceedings, or under investigation for an offence under Chapter XIX, they must retain the records pertaining to that subject matter for one year after final disposal, or for the period specified above, whichever is later. Act-Rules GST - States Sat, 17 Jun 2017 12:39:26 +0530 https://www.taxtmi.com/acts?id=26016