Rule 2 – Final Rules (Draft) – ACCOUNTS AND RECORDS – GST – ACCOUNTS AND RECORDS – Final Draft Rules – 11-6-2017 – Rule 2 – 2. 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 reasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand
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