54 Period of retention of accounts – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 54 Revised Model GST Law ( Nov 2016) Period of retention of accounts Every registered taxable person required to keep and maintain books of account or other records under sub-section (1) of section 53 shall retain them until the expiry of sixty months from the due date… Read More »