https://www.taxtmi.com/acts?id=26983 Registered persons required to keep books of account must retain them for a statutory preservation period of seventy two months from the due date of furnishing the annual return for the relevant year. If the person is party to appeal, revision, other proceedings or is under investigation for an offence, records relevant to that subject matter must be retained for one year after final disposal or for the statutory preservation period, whichever is later. en-us Thu, 22 Jun 2017 15:25:03 +0530 Thu, 22 Jun 2017 15:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26983 Registered persons required to keep books of account must retain them for a statutory preservation period of seventy two months from the due date of furnishing the annual return for the relevant year. If the person is party to appeal, revision, other proceedings or is under investigation for an offence, records relevant to that subject matter must be retained for one year after final disposal or for the statutory preservation period, whichever is later. Act-Rules GST - States Thu, 22 Jun 2017 15:25:03 +0530 https://www.taxtmi.com/acts?id=26983