https://www.taxtmi.com/article/detailed?id=7754 Taxable persons above the statutory turnover threshold must have accounts audited by a chartered or cost accountant and electronically file the audited financial statement, a reconciliation statement in FORM GSTR 9C and prescribed documents. Specific actors-transporters, warehouse operators, agents, clearing and forwarding agents, and works contract executors-have tailored recordkeeping obligations documenting receipts, supplies, movements and authorisations. Books and records must be retained for seventy two months from the last date for filing the annual return, with extended retention for records subject to appeals until one year after final disposal or the statutory period, whichever is later. en-us Tue, 05 Dec 2017 07:44:50 +0530 Tue, 05 Dec 2017 07:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7754 Taxable persons above the statutory turnover threshold must have accounts audited by a chartered or cost accountant and electronically file the audited financial statement, a reconciliation statement in FORM GSTR 9C and prescribed documents. Specific actors-transporters, warehouse operators, agents, clearing and forwarding agents, and works contract executors-have tailored recordkeeping obligations documenting receipts, supplies, movements and authorisations. Books and records must be retained for seventy two months from the last date for filing the annual return, with extended retention for records subject to appeals until one year after final disposal or the statutory period, whichever is later. Articles Goods and Services Tax - GST Tue, 05 Dec 2017 07:44:50 +0530 https://www.taxtmi.com/article/detailed?id=7754