Records To Be Retained For Credit Notes Under GST

The records of the credit notes have to be retained 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. Where such accounts and documents are maintained manually, it should 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.

Source: CBIC Website

    Leave a Comment

    Your email address will not be published. Required fields are marked *