Chapter - VII of CGST Rules, 2017
ACCOUNTS AND RECORDS
RULE 57. Generation and maintenance of electronic records (corresponding section 35)
(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.