Generation and maintenance of electronic records under GST

Rule-57 of CGST Rules 2017

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 such records due to acci­dents or nat­ur­al caus­es, the infor­ma­tion can be restored with­in a rea­son­able peri­od of

• 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

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.