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GSTSection 35 of CGST Act,2017 - Accounts and other records
GSTSection 36 of CGST Act,2017 - Period of retention of accounts

Section 37 of CGST Act, 2017 - Furnishing details of outward supplies
GSTCBEC issues FAQs on Government Services under GST

Input Service Distributor (ISD) under GST
GST