Page 6 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

02. Section 36:- Period of Retention of Accounts & Other Records

CCP 13.02.07.00
Mala Services Ltd. is a supplier of management consultancy services. It has approached you to
ascertain the period for which the books of accounts or other records need to be maintained?
Answer :-
Ü As per section 36 of CGST Act, every registered person who is required to keep and maintain books of

account or other records as per section 35(1) shall retain them for 72 months from the due date of
furnishing of annual return for the year pertaining to such accounts and records.
Ü But if registered person is a party to an appeal or revision or any other proceedings before any Appellate
Authority or Revisional Authority or Appellate Tribunal or court which is filed by him or by Commissioner,

or is under investigation for an offence under Chapter XIX, then he shall retain the books of account and
other records pertaining to the subject matter of such appeal or revision or proceedings or
investigation:-
- for 1 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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