Section 36, The Goods and Services Tax Act, 2009

The following documents shall be retained by a registeredperson for the purposes of Part XVIII:– (a) a copy of all GST invoices, GST credit notes and GST debit notes issued by the person, maintained in chronological order; 56 57 Documentation issused by or to agents. Request for GST documenta- Prohibitions. Retention of records. GST returns. (b) all GST invoices, GST credit notes and GST debit notes received by the person, whether originals or copies; (c) all customs documentation relating to imports and exports of goods by the person; and (d) in relation to all imported services to which section 24 applies, sufficient written evidence as the Commissioner-General requires to identify the supplier and the recipient, and to show the nature and quantity of services supplied, the time of supply, the place of supply, the consideration for the supply, and the extent to which the supply has been used by the recipient for particular purposes; (e) any other prescribed records. PART IX–GST RETURNS AND PAYMENTS