Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 65

Keeping of records

65.
(1) Every registered person shall keep and maintain records in respect of the taxable activity carried on or carried out by him to enable the Commissioner-General or any other officer authorized by the Commissioner-General on that be-half to ascertain the liability for the payment of the tax.
(2) The form of the records, to be maintained under subsection (1) and the particulars to be set forth therein shall be as prescribed.

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