Find
Electronic records are allowed. Keep a backup and do not overwrite past entries without a log.
GST
Keeping GST books in Excel or software
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Provisions
Rule 57, CGST Rules 2017; Sec 35(1), CGST Act 2017
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.
Close
- 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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