https://www.taxtmi.com/article/detailed?id=7748 Registered taxpayers must keep and maintain accounts and other records, with records for each specified place of business retained at that place. Electronic maintenance is permitted but not mandatory; electronic records must follow prescribed safeguards including backup, preservability, authenticated production, and disclosure of files and passwords. The Commissioner may notify classes of taxpayers to maintain additional accounts or documents and may, for reasons recorded in writing, permit classes to maintain records in an alternative prescribed manner when standard compliance is impracticable. en-us Fri, 01 Dec 2017 07:25:58 +0530 Fri, 01 Dec 2017 09:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7748 Registered taxpayers must keep and maintain accounts and other records, with records for each specified place of business retained at that place. Electronic maintenance is permitted but not mandatory; electronic records must follow prescribed safeguards including backup, preservability, authenticated production, and disclosure of files and passwords. The Commissioner may notify classes of taxpayers to maintain additional accounts or documents and may, for reasons recorded in writing, permit classes to maintain records in an alternative prescribed manner when standard compliance is impracticable. Articles Goods and Services Tax - GST Fri, 01 Dec 2017 07:25:58 +0530 https://www.taxtmi.com/article/detailed?id=7748