CGST Rules Rule 57 — Generation and maintenance of electronic records
CGST Rules, 2017 · Generation and maintenance of electronic records
Quick Answer
Rule 57 of the CGST Rules, 2017 governs Generation and maintenance of electronic records. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 57 CGST: Generation and maintenance of electronic records — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time.
(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.
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CGST Rules Rule 57 was introduced as part of the CGST Rules, 2017.