Section 36

RP required to keep and maintain books of account or other records u/s 35(1)

shall retain them until the expiry of 72 months (6 years)

from the due date of furnishing of annual return for the year pertaining to such accounts and records

Rule 56(16)

Accounts maintained by RP together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply

shall be preserved for the period as provided in section 36 and

shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and

shall be accessible at every related place of business where such accounts and documents are maintained digitally.

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Proviso to Section 36

a RP, 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 1 year after final disposal of such appeal or revision or proceedings or investigation, or

specified above,

whichever is later.

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