Mark & Co. LLP is a registered person under CGST Act. It has maintained books of FY 2018-19 and the GST annual return was also filed before the due date. Up to what period, the books of account and ancillary records

CS Executive · Tax Laws · PYQS · June 2021
Mark & Co. LLP is a registered person under CGST Act. It has maintained books of FY 2018-19 and the GST annual return was also filed before the due date. Up to what period, the books of account and ancillary records of the financial year 2018-19 have to be retained by it?
(A) 48 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it
(B) 60 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it
(C) 72 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it
(D) 84 months from the due date of furnishing the annual return the books of account and ancillary records have to be retained by it

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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