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:
Period of
retention of
accounts.
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.
Section 36 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 36. Period of retention of accounts
delhi-goods-and-services-tax-act-2017-sec-36.json
•
Section 36
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "36",
"title": "Section 36. Period of retention of accounts",
"chapter": null,
"content": "Every registered person required to keep and maintain books of account or other records \nin accordance with the provisions of sub-section (1) of section 35 shall retain them until \nthe expiry of seventy two months from the due date of furnishing of annual return for the \nyear pertaining to such accounts and records: \n \n Period of \nretention of \naccounts. \n Provided that a registered person, who is a party to an appeal or revision or any other \nproceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or \ncourt, whether filed by him or by the Commissioner, or is under investigation for an offence \nunder Chapter XIX, shall retain the books of account and other records pertaining to the subject \nmatter of such appeal or revision or proceedings or investigation for a period of one year after \nfinal disposal of such appeal or revision or proceedings or investigation, or for the period \nspecified above, whichever is later.",
"footnote": "",
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"sort_order": 440
},
"prev_section": "35",
"next_section": "46"
}