GST
Keeping GST books in Excel or software
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Facts
Electronic records are allowed. Keep a backup and do not overwrite past entries without a log.
Provisions and law
- Rule 57, CGST Rules 2017Accounts may be kept electronically with backup and a log of changes
- Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
Analysis
Rule 57 allows electronic accounts and asks for proper backup and a log of changes, so entries are not erased without trace. Example: a garment shop using a billing app exports monthly sales to Excel and backs it up to cloud storage and a pen drive. If an officer asks, you should be able to show records for the period, including any edits.
Conclusion
- Choose a billing app or accounting software you can use daily.
- Turn on edit logs or audit trail if available.
- Back up weekly to cloud and an offline drive.
- Print or export monthly summaries.
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