Section 36
Period of retention of accounts.
GST
ACCOUNTS AND RECORDS
Section 36 of Central Goods And Services Tax Act, 2017
Period of retention of accounts.
\n36. 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:
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