https://www.taxtmi.com/acts?id=27758 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 those records. If the person is party to an appeal, revision, proceeding, or under investigation for an offence, they must retain records related to that subject matter for one year after final disposal or for the statutory period above, whichever is later. en-us Mon, 26 Jun 2017 12:40:28 +0530 Tue, 27 Jun 2017 11:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27758 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 those records. If the person is party to an appeal, revision, proceeding, or under investigation for an offence, they must retain records related to that subject matter for one year after final disposal or for the statutory period above, whichever is later. Act-Rules GST - States Mon, 26 Jun 2017 12:40:28 +0530 https://www.taxtmi.com/acts?id=27758