As per section 36 of CGST Act, 2017, the time duration for retention of accounts and records is until expiry of ............ from the ............ for the year pertaining to such accounts and records.

CS Executive · Tax Laws and Practice · PYQS · December 2021
As per section 36 of CGST Act, 2017, the time duration for retention of accounts and records is until expiry of ............ from the ............ for the year pertaining to such accounts and records.
(A) 36 months, due date of furnishing of annual return
(B) 36 months, due date of actual filling of annual return
(C) 72 months, due date of furnishing of annual return
(D) 72 months, due date of actual filling of annual return

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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