Section 36 – Period of retention of accounts of CGST ACT, 2017<\/p>\n
36. Every registered person required to keep and maintain books of account or other
\nrecords in accordance with the provisions of sub-section (1) of section 35 shall retain them
\nuntil the expiry of seventy-two months from the due date of furnishing of annual return for
\nthe year pertaining to such accounts and records:
\nProvided that a registered person, who is a party to an appeal or revision or any other
\nproceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal
\nor court, whether filed by him or by the Commissioner, or is under investigation for an
\noffence under Chapter XIX, shall retain the books of account and other records pertaining to
\nthe subject matter of such appeal or revision or proceedings or investigation for a period of
\none year after final disposal of such appeal or revision or proceedings or investigation, or for
\nthe period specified above, whichever is later.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 36 – Period of retention of accounts of CGST ACT, 2017 36. 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 … Continue reading “Section 36 – Period of retention of accounts of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,1],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/195"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=195"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/195\/revisions"}],"predecessor-version":[{"id":196,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/195\/revisions\/196"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}