https://www.taxtmi.com/acts?id=29820 Every registered person required to keep books of account or other records must retain them until expiry of seventy two months from the due date of furnishing the annual return for the year pertaining to such accounts and records. Where the registered person is party to an appeal, revision, other proceedings, or is under investigation for an offence under Chapter XIX, the books and records pertaining to the subject matter must be retained for one year after final disposal or for the ordinary statutory retention period, whichever is later. en-us Wed, 05 Jul 2017 15:54:46 +0530 Tue, 01 Aug 2017 12:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29820 Every registered person required to keep books of account or other records must retain them until expiry of seventy two months from the due date of furnishing the annual return for the year pertaining to such accounts and records. Where the registered person is party to an appeal, revision, other proceedings, or is under investigation for an offence under Chapter XIX, the books and records pertaining to the subject matter must be retained for one year after final disposal or for the ordinary statutory retention period, whichever is later. Act-Rules GST - States Wed, 05 Jul 2017 15:54:46 +0530 https://www.taxtmi.com/acts?id=29820