https://www.taxtmi.com/acts?id=28378 Rule 57 requires maintenance of proper electronic back-up to permit restoration after accidental or natural destruction, and obliges a registered person to produce, on demand, authenticated records in hard copy or electronic form. When records are stored electronically the registered person must supply file details, passwords, explanations of codes used and a sample printout to enable access and verification. en-us Thu, 29 Jun 2017 11:21:34 +0530 Thu, 29 Jun 2017 11:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28378 Rule 57 requires maintenance of proper electronic back-up to permit restoration after accidental or natural destruction, and obliges a registered person to produce, on demand, authenticated records in hard copy or electronic form. When records are stored electronically the registered person must supply file details, passwords, explanations of codes used and a sample printout to enable access and verification. Act-Rules GST Thu, 29 Jun 2017 11:21:34 +0530 https://www.taxtmi.com/acts?id=28378