After an appeal ends, records must be kept for
ANinety days in every case
BOne year or usual period
CSix months in every case
DTwo years in every case
Answer & Solution
Correct answer: B. One year or usual period
The proviso demands retention for one year after final disposal or the ordinary period, whichever is later.
Keep practising Accounts and Records in GST
Browse all Accounts and Records in GST questions for CA Inter, or explore more Taxation topics.
Related questions
Electronic data stored on devices must be authenticated by what?Works contract accounts must show description, value and quantity of what?Free samples and gifts of goods are reflected in which account?Section 36 of the CGST Act covers which subject?Which sub-section of Section 35 allows an alternative way of keeping accounts?Which sub-section of Section 35 lets the Commissioner notify additional accounts?Records by warehouse owners fall under which sub-section of Section 35?A taxpayer fails to account for goods under Section 35(1). Who determines the tax?