Rule 57 of CGST Rules -Generation and maintenance of electronic records

Rule 57 of CGST Rules -Generation and maintenance of electronic records

(updated as on 15.11.2017)

(1) Proper electronic back-up ofrecords shall be maintained and preserved in such manner that, in the event of destruction ofsuch records due to accidents or natural causes, the information can be restored within areasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand, therelevant records or documents, duly authenticated by him, in hard copy or in anyelectronically readable format. (3) Where the accounts and records are stored electronically by any registered person, heshall, on demand, provide the details of such files, passwords of such files and explanationfor codes used, where necessary, for access and any other information which is required forsuch access along with a sample copy in print form of the information stored in such files.

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CHAPTER VII

ACCOUNTS AND RECORDS

Chapter VIIof CGST Rules, 2017 consists of three rules relating to ACCOUNTS & RECORDS RULES under the GST regime. All this rules are available for your ready reference. Rule 56 :Maintenance of accounts by registered persons Rule 57 :Generation and maintenance of electronic records Rule 58 :Records to be maintained by owner or operator of godown or warehouse &transporters

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• Click here to download the CGST Rules as updated on 15th November, 2017