https://www.taxtmi.com/acts?id=26652 Every registered person required to keep books of account or other records must retain them 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 before appellate or revisional authorities, appellate tribunal or court, or is under investigation for an offence under the Act, they must retain the books and records pertaining to the subject matter for one year after final disposal or for the seventy two months period, whichever is later. en-us Wed, 21 Jun 2017 15:25:27 +0530 Mon, 10 Jul 2017 18:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26652 Every registered person required to keep books of account or other records must retain them 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 before appellate or revisional authorities, appellate tribunal or court, or is under investigation for an offence under the Act, they must retain the books and records pertaining to the subject matter for one year after final disposal or for the seventy two months period, whichever is later. Act-Rules GST - States Wed, 21 Jun 2017 15:25:27 +0530 https://www.taxtmi.com/acts?id=26652