{"id":1851,"date":"2016-11-28T11:33:06","date_gmt":"2016-11-28T06:03:06","guid":{"rendered":""},"modified":"2016-11-28T11:33:06","modified_gmt":"2016-11-28T06:03:06","slug":"period-of-retention-of-accounts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1851","title":{"rendered":"Period of retention of accounts"},"content":{"rendered":"<p>Period of retention of accounts<br \/>Section 54<br \/>Bill  <br \/>ACCOUNTS AND RECORDS<br \/>MODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]<br \/>54. Period of retention of accounts<br \/>\n 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:\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=23201\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Period of retention of accountsSection 54Bill ACCOUNTS AND RECORDSMODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1851\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Period of retention of accounts&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1851","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1851"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1851\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}