Maintenance of Records

Service Overview

•	Every person registered under GST Act, must maintain all accounts and records at his principal place of business and these records could be electronic or manual.
•	The provisions relating to accounts and records required to be maintained under GST are contained in sections 35 and 36 of CGST Act 2017 read with Rules 56 to 58 of CGST Rules 2017.
Every registered person required to keep and maintain books of account or other records until the expiry of 72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records.