Obligation of registered persons towards the proper officer

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....ronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. [Rule 57 (2) of CGST Rules] (iii) 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 necessa....

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....cost audit report, if any, under section 148 of the Companies Act, 2013; * the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961; and * any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding 15 working days from the day when such demand is made, or such further period ....