https://www.taxtmi.com/acts?id=28205 Registered persons must retain books of account and other records for seventy two months from the due date of the annual return for the year to which they pertain. If the person is party to an appeal, revision, other proceedings, or under investigation for a tax offence, records pertaining to the subject matter must be retained for one year after final disposal or for the seventy two month period, whichever is later. en-us Wed, 28 Jun 2017 12:21:39 +0530 Tue, 04 Jul 2017 13:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28205 Registered persons must retain books of account and other records for seventy two months from the due date of the annual return for the year to which they pertain. If the person is party to an appeal, revision, other proceedings, or under investigation for a tax offence, records pertaining to the subject matter must be retained for one year after final disposal or for the seventy two month period, whichever is later. Act-Rules GST - States Wed, 28 Jun 2017 12:21:39 +0530 https://www.taxtmi.com/acts?id=28205