Section 36 - Period of retention of accounts of CGST ACT, 2017

         36. 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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