Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 57, verbatim (show)
Rule 57. Generation and maintenance of electronic records.-
(1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time.
(2) 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.
(3) 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 for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Backup maintenance and preservation 57(1)
Questions to answer on the file3 questions
Restoration after accident or natural destruction 57(1)
Questions to answer on the file4 questions
Authenticated production in an allowed format 57(2)
Questions to answer on the file5 questions
Demanded electronic file access and printed sample 57(3)
Questions to answer on the file8 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 56 | this provision read with Rule 56 | electronic records |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 61/35/2018-GST | 4 September 2018 | E-way bill in case of storing of goods in godown of transporter. |
Unsettled questions
The words of Rule 57 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What makes the identified electronic backup proper for Rule 57(1)?
- What is a reasonable restoration period for the identified record set and destruction scenario, based on the evidenced restoration interval?
See also
- Rule 56 of the CGST Rules, 2017: maintenance of accounts by registered persons
- Rule 58 of the CGST Rules, 2017: records to be maintained by owner or operator of godown or warehouse and transporters
References
- Central Board of Indirect Taxes and Customs. "Rule 57. Generation and maintenance of electronic records". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 57 on the CBIC tax information portal