CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 57 – Generation and maintenance of electronic records

(1) Proper electronic back-up of
records shall be maintained and preserved in such manner that, in the event
of destruction of
roper electronic back-up of
such records due to accidents or natural causes, the information can be
restored within a
reasonable period of time.
The registered person maintaining electronic records shall produce, on
demand, the

(2) The registered person maintaining electronic records shall produce, on
demand, the relevant records or documents, duly authenticated by him, in hard copy or
in any electronically readable format.

(3) Where the accounts and records are stored electronically by any
registered person, he shall, on demand, provide the details of such files,
passwords of such files and explanation for codes used, where necessary,
for access and any other information which is required for such access
along with a sample copy in print form of the information stored in such
files.