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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 32

Period of Retention of Accounts

~1 min read
https://sooperkanoon.com/act/58894

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 32 is part of Value Added Tax Act, 2003 - Period of Retention of Accounts. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Every dealer required under this Act to keep and maintain books of account or other records including tax invoices relating to his purchases and sales shall retain them until the expiration of five years after the end of the year to which they relate or for such other period as may be prescribed or until the assessment reaches finality, whichever is later.

(2) Where such dealer is a party to an appeal or revision under this Act, he shall retain, until the appeal or revision and any appeal therefrom is finally disposed of, every record and accounting document that pertains to the subject matter of the appeal or revision.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 32 provide?

Section Section 32 of the Value Added Tax Act, 2003 (Period of Retention of Accounts) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 32?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 32. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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