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CA Final · Indirect Tax Laws · Accounts and Records; E-way Bill

During an inspection, the proper officer asks Mehta Industries, a registered person storing accounts electronically, to produce its sales ledger. Which response complies with the rule on production of electronic records?

The registered person must produce the relevant records on demand, duly authenticated by him, either in hard copy or in any electronically readable format. There is no 30-day notice condition, no hard-copy-only restriction, and authentication applies regardless of the format chosen.

  1. AProduce the records only if the officer gives written notice at least 30 days in advance
  2. BProduce the relevant records duly authenticated by the person, in hard copy or in any electronically readable formatCorrect
  3. CProduce only a hard copy, because electronic formats are not accepted as evidence
  4. DProduce the records in electronic format without authentication, since authentication is needed only for hard copies

Explanation

Rule 57(2) as given says 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. Hence a hard-copy-only requirement is wrong, and so is the claim that no authentication is needed.

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