https://www.taxtmi.com/acts?id=27393 Registered persons must retain books of account and other records for the statutory period counted from the due date of furnishing the annual return for the year to which the records relate. If the person is a party to appeal, revision, other proceedings before an appellate or revisional forum or court, or is under investigation under Chapter XIX, records relevant to that subject matter must be kept for one year after final disposal or for the base retention period, whichever is later. en-us Fri, 23 Jun 2017 17:42:42 +0530 Tue, 25 Jul 2017 11:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27393 Registered persons must retain books of account and other records for the statutory period counted from the due date of furnishing the annual return for the year to which the records relate. If the person is a party to appeal, revision, other proceedings before an appellate or revisional forum or court, or is under investigation under Chapter XIX, records relevant to that subject matter must be kept for one year after final disposal or for the base retention period, whichever is later. Act-Rules GST - States Fri, 23 Jun 2017 17:42:42 +0530 https://www.taxtmi.com/acts?id=27393