Period of retention of accounts (section 36 of CGST Act)

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.... As per section 36 of CGST Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 of CGST Act * sh....

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....r by the Commissioner, or is under investigation for an offence under Chapter XIX, * shall retain the books of account and other records pertaining to the subject matter of such appeal or revision o....