Section 64 in The Gujarat Value Added Tax Act, 2003
64. Preservation of records.
- The dealer shall preserve his books of accounts and the records relevant for the purpose of this Act till the period of [six years] [These words were substituted for the words 'eight years' by Gujarat Act No.25 of 2006 Section 10(1) w.e.f. 10-5-2006] from the end of the accounting year to which the books of accounts and the records relate.[Provided that where the dealer is a party to an appeal or revision under this Act, shall preserve that book of accounts and the records pertaining to the subject matters of such appeal or revision until the appeal or revision is finally disposed of] [These proviso were added by Gujarat Act No.25 of 2006 Section 10(2) w.e.f 10-5-2006]
