A registered person is required to maintain a record and documents for a period of six (6) years after the end of the tax period to which such record and documents relate.
The electronic sales tax return and its relevant attachments, if any, shall be kept in electronic record of the registered person and shall be produced to the officer-in-charge on demand along with the supportive documents. If the delay is beyond 15 days, a penalty of Rs.5000/month is payable.
