Rule 57 – Rules – Accounts and Records – Central Goods and Services Tax Rules, 2017 – Rule 57 – 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 time. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records
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