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

Who is required to authenticate the records produced on demand in hard copy or in an electronically readable format, under the CGST Rules, 2017 provisions on electronic records?

The registered person maintaining the electronic records must authenticate them. When the records are demanded, he produces the relevant records or documents, duly authenticated by him, in hard copy or any electronically readable format. The officer, Commissioner or GST Council has no role in authenticating them.

  1. AThe registered person maintaining the electronic recordsCorrect
  2. BThe proper officer who demands the records
  3. CThe jurisdictional Commissioner
  4. DThe GST Council

Explanation

The Rules state that the registered person maintaining electronic records shall produce on demand the relevant records or documents, duly authenticated by him. The authentication is therefore by the registered person, not the officer, Commissioner or Council.

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