Obligation of registered persons towards the proper officer

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..... n 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. [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 fo .....

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..... s of annual financial accounts, duly audited, wherever required; cost audit report, if any, under section 148 of the Companies Act, 2013 (18 of 2013); the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961); and any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a per .....

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