THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ACCOUNTS AND RECORDS
Section 36: Period of retention of accounts.
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 shall retain
them until the expiry of seventy two months from the due date of furnishing of
annual return for the year pertaining to such accounts and records:
Provided that a registered person, who
is a party to an appeal or revision or any other proceedings before any
Appellate Authority or Revisional Authority or Appellate Tribunal or court,
whether filed by him or 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 or proceedings or
investigation for a period of one year after final disposal of such appeal or
revision or proceedings or investigation, or for the period specified above,
whichever is later.