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

Which of the following correctly describes the formats in which a registered person maintaining electronic records may produce them on demand under the CGST Rules text?

The registered person may produce the relevant records on demand either in hard copy or in any electronically readable format, and the records or documents must be duly authenticated by the registered person himself.

  1. AOnly in a format notified by the Commissioner each year
  2. BIn hard copy or in any electronically readable format, duly authenticated by the registered personCorrect
  3. COnly in an electronic format, since hard copies are not accepted
  4. DIn hard copy only, certified by the proper officer

Explanation

The rule states records shall be produced, duly authenticated by the registered person, in hard copy or in any electronically readable format. The other options add restrictions, such as a notified format, electronic only, or certification by the officer, that the text does not contain.

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