Section 36 – Acts – ACCOUNTS AND RECORDS – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 36 – Period of retention of accounts. 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 return for the year pertaining to such accounts and records: Provided that a registered person, who is a part
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