Section 36: Period of retention of accounts

Q: What does Section 36 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 36 SGST pertains to "Period of retention of accounts". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 36 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs period of retention of accounts. As verified on 19 May 2026.

Q: Is Section 36 SGST still in force?

Yes, Section 36 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 36 SGST?

धारा 36 SGST is the Devanagari Hindi reference for Section 36 of the The State Goods and Services Tax Act, 2017 (Model). Section 36 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs period of retention of accounts. As verified on 19 May 2026.

Q: What is Dhara 36 SGST?

Dhara 36 SGST is the Roman Hindi reference for Section 36 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 36 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs period of retention of accounts. As verified on 19 May 2026.

Q: How to cite Section 36 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 36, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 36 (India).

Law on Tips Editorial Board

- 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.