Issues and concerns
Due date of annual return: In the event the due date to furnish the annual return is amended for any reason, the registered person must bear in mind that the requirement to maintain the records would also stand according extended. For instance, say the due date to furnish the annual return for FY 2017-18 is extended to 31-Jan-2019 for whatever reason, the period of retention would be 31-Jan-2025 and not 31-Dec-2024.