Section 54 – Draft-Bills-Reports – ACCOUNTS AND RECORDS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 54 – 54. Period of retention of accounts Every registered taxable person required to keep and maintain books of account or other records under sub-section (1) of section 53 shall retain them until the expiry of sixty months from the due date of filing of Annual Return for the year pertaining to such accounts and records: PROVIDED that a
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