https://www.taxtmi.com/acts?id=26832 Every registered person required to keep books of account or records must retain them for the statutory retention period measured from the due date for filing the annual return for the relevant year. If the person is party to an appeal, revision, other proceedings, or under investigation under the Act, they must retain records pertaining to that subject matter for one year after final disposal or for the baseline period, whichever is later. en-us Thu, 22 Jun 2017 10:18:49 +0530 Fri, 30 Jun 2017 14:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26832 Every registered person required to keep books of account or records must retain them for the statutory retention period measured from the due date for filing the annual return for the relevant year. If the person is party to an appeal, revision, other proceedings, or under investigation under the Act, they must retain records pertaining to that subject matter for one year after final disposal or for the baseline period, whichever is later. Act-Rules GST - States Thu, 22 Jun 2017 10:18:49 +0530 https://www.taxtmi.com/acts?id=26832