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    <title>Retention, Preservation and Destruction of records</title>
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    <description>Record management under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 assigns responsibility for records consigned to the record room to the record keeper or other designated officer. The officer must scrutinise records received within three days and prepare an index in the prescribed format. After the preservation period specified under rule 65 expires, the Registrar is required to weed out the records in accordance with the retention and destruction framework.</description>
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