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

Which of the following correctly describes the format in which a registered person who maintains electronic records may produce the relevant records on demand under the CGST Rules, 2017?

The registered person may produce the relevant records either in hard copy or in any electronically readable format, and they must be duly authenticated by him. Neither format alone is mandated, and authentication cannot be dispensed with by giving a sample print copy.

  1. AOnly in any electronically readable format
  2. BOnly in hard copy
  3. CIn hard copy or in any electronically readable format, duly authenticated by himCorrect
  4. DIn any format, without authentication, if a sample print copy is given

Explanation

The rule allows production in hard copy or any electronically readable format, and the records must be duly authenticated by the registered person. Restricting to one format is wrong, and authentication is not waived by a sample print copy, which is a separate requirement for access to stored files.

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