Bare ActsThe Gujarat Value Added Tax Act, 2003.

Section 64

Amendment status not verified — confirm the current text below against the official source.

The dealer shall preserve his books of accounts and the records relevant for the purpose of this Act till the period of 125[six years] from the end of the accounting year to which the books of accounts and the records relate : 126[Provided that where the dealer is a party to an appeal or revision under this Act, he shall preserve the books of accounts and the records pertaining to the subject matter of such appeal or revision until the appeal or revision is finally disposed of.] CHAPTER VIII. LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION.

Section 64 – The Gujarat Value Added Tax Act, 2003. | DailyLaw.ai