Provisions under Rule 57 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Generation and Maintenance of Electronic Records”, are as under:
CGST Rule 57: Generation and Maintenance of Electronic Records (Chapter-VII: Accounts and 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 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.
Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
|CBIC Updates (GST)|
|GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules, GST Forms|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017|
|CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017|
|CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|GST Portal/ Network (GSTN) Updates|
|Note: For Official/ updated copy, please visit the CBIC website.|