Generation and maintenance of electronic records
Rule 57
GST
Accounts and Records
Central Goods and Services Tax Rules, 2017
57. Generation and maintenance of electronic records.-
\n(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.
\n(2) The registered person maintaining electronic records sh<\/p>\n
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