Section 36 of GST – Period of retention of accounts . Everything you want to know about for GST Section 36, In this section we find complete details for Period of retention of accounts under GST Act 2017. Detailed Analysis of GST Section 36 of GST Act 2017 – Period of retention of accounts . This Act may be called the CGST Act, 2017. Everything you want to know about GST all Sections. Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 36 of GST Act 2017 – Period of retention of accounts , gst all sections and definitions. Now Check more details from below….
Section 36 of GST – 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.