Section 36 of GST Act: Period of retention of accounts

Amended and updated notes on section 36 of CGST Act, 2017. Detail discussion on provisions and rules related to period of retention of accounts.

Amended and updated notes on section 36 of CGST Act, 2017. Detail discussion on provisions and rules related to period of retention of accounts.

Chapter VIII (Sections 3536) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to accounts and records. Section 36 of CGST 2017 provides for period of retention of accounts.

Recently, we have discussed in detail section 35 (Accounts and other records) of CGST Act 2017. Today, we learn the provisions of section 36 of Central GST Act 2017.

Section 36 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 36 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.VIII
Chapter NameAccounts and Records
Section No.36
Section NamePeriod of retention of accounts
Updated 2024 EditionGST Law Book PDF

Section 36 of Central GST – Period of retention of accounts1

Section 36 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records:

Provided that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified above, whichever is later.

  1. Section 36 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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