As per section 36 of the CGST Act, 2017 a registered person who is party to an appeal/any other proceedings before any authority/tribunal shall have to maintain the accounts and books/records pertaining to the matters of

CS Executive · Tax Laws · PYQS · December 2020
As per section 36 of the CGST Act, 2017 a registered person who is party to an appeal/any other proceedings before any authority/tribunal shall have to maintain the accounts and books/records pertaining to the matters of such appeal for a minimum period of __________ after disposal of such appeal/revision as the case may be.
(A) 9 Months
(B) 18 Months
(C) 24 Months
(D) 1 Year

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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