Period of retention of accounts
Section 43
Bill
ACCOUNTS AND RECORDS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
43. Period of retention of accounts
(1) Every registered taxable person required to keep and maintain books of account or other records under sub-section (1) of section 42 shall retain them until the expiry of sixty months from the last date of filing of Annual Return for the year pertaining to such accounts and records:
Provided that a taxabl
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