GST Records to be maintained physically or in Electronic Form ?

By | January 17, 2018
(Last Updated On: January 17, 2018)

Whether the records are to be maintained physically or in electronic form under GST ?

The records need to be maintained physically. In case they are maintained in electronic form, then they must conform to such procedures as may be prescribed

Rule 57 of CGST Rules 2017 : Generation and maintenance of electronic records

  1. (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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