alleryStart learning →Section 36 of the CGST Act covers which subject?
APenalty for non-keeping
BRetention period of books
CPlace of keeping accounts
DAudit of accounts
Answer & Solution
Correct answer: B. Retention period of books
Section 36 is titled period of retention of accounts and fixes how long books must be preserved.
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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?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?Who defines the other particulars covered by Section 35(1)(f)?