Period of retention of accounts
Section 54
Bill
ACCOUNTS AND RECORDS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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:
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