Time duration as per section 36 of the CGST Act, 2017 for retention of accounts and records under GST is until expiry of __________ months from the due date of furnishing of annual return for the year pertaining to such

CS Executive · Tax Laws and Practice · PYQS · June 2018
Time duration as per section 36 of the CGST Act, 2017 for retention of accounts and records under GST is until expiry of __________ months from the due date of furnishing of annual return for the year pertaining to such accounts and record.
(A) 72
(B) 84
(C) 60
(D) None of the above

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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