Where a registered person, who is party to an appeal of revision or any other proceedings before any Appellate Authority or Revisional Authority or…

CA Intermediate · Taxation · PYQS · January 2026
Where a registered person, who is party to an appeal of revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or Court, then the period of retention of records under CGST Act, 2017 is:
(A) 72 months from the due date of furnishing of Annual return for the year pertaining to such accounts and records
(B) 1 Year after final disposal of such appeal or revision or proceedings or investigation
(C) Earlier of (A) or (B)
(D) Later of (A) or (B)

Suggested Answer and Working Notes:

Correct Answer: Option (D)

Later of (A) or (B)

Topics: Paper 3B: Goods and Services Tax

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