Gst question for un registered dealer

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1A gst un registered dealer (turnover below threshold Rs:40 lacs limit) accounting books records compulsory to any gst department officer submit provision in gst act.
2.un registered dealer how many years hold accounting books records
Replies (2)
Books of accounts should be recorded but is not required to submit it to gst department if turnover is below 40 lakhs rupees.
Generally Minimum 72 months from date of filing of Annual return of relevant year


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