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<h1>Registered Persons Must Maintain Electronic Backups of Records Under Rule 57 of CGST Rules, 2017</h1> Rule 57 of the Central Goods and Services Tax Rules, 2017, mandates that registered persons maintain proper electronic backups of records to ensure data restoration in case of destruction. These records must be producible on demand in either hard copy or electronically readable format, duly authenticated. Additionally, if records are stored electronically, the registered person must provide access details, including file passwords and explanations for codes, along with a sample print copy of the stored information when requested.