Section 36 Rajashtan GST Act 2017- Period of retention of accounts

By | May 9, 2017
(Last Updated On: May 9, 2017)

Section 36 Rajashtan GST Act 2017

Section 36 Rajashtan GST Act 2017 explains Period of retention of accounts and is covered in Chapter VIII Accounts And Records

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

36. Period of retention of accounts.-

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 party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified above, whichever is later.


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Section 36 Rajashtan GST Act 2017

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