As per section 36 of CGST Act, 2017 the time duration for retention of accounts and records under GST is until expiry of ______ from the due date of furnishing of ______ for the year pertaining to such accounts and recor

CS Executive · Tax Laws and Practice · PYQS · December 2020
As per section 36 of CGST Act, 2017 the time duration for retention of accounts and records under GST is until expiry of ______ from the due date of furnishing of ______ for the year pertaining to such accounts and records.
(A) 36 Months; annual return
(B) 72 Months; annual return
(C) 36 Months; monthly return
(D) 72 Months; monthly return

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Accounts and Records

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