Section 36 of CGST Act

 Period of retention of accounts

Enforced w.e.f. 1-7-2017.

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.