Section 36
Period of retention of accounts
In force
Section 36. Period of retention of accounts.
Every registered person required to keep and maintain books of account 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-36.html
- Source confidence: Pending verification
Quick facts
- Section
- 36
- Chapter
- VIII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0