Rule 57 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 57 deals with a registered person who keeps accounts and records electronically. It has three sub-rules: keep a proper electronic back-up that can be restored within a reasonable period if the records are destroyed by accident or natural causes; produce the records on demand, authenticated, in hard copy or an electronically readable format; and, on demand, provide file details, passwords, an explanation of codes and a sample print.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A registered person who keeps electronic records must (1) maintain proper electronic back-up so that, if the records are destroyed due to accidents or natural causes, the information can be restored within a reasonable period of time; (2) produce the relevant records on demand, authenticated by him, in hard copy or in any electronically readable format; and (3) on demand, provide the details of the files, the passwords of the files, an explanation for the codes used and a sample copy in print form.
The section and the neighbouring rule
Rule 57 sits in Chapter VII (accounts and records) beside rule 56, which lists the accounts a registered person must keep, and rule 58, which deals with godowns and transporters. The Act's own provisions on accounts and on how long they are retained are in section 35 and section 36: see section 35 of the CGST Act, 2017: accounts and other records and section 36: period of retention of accounts. Rule 56 is explained in rule 56: the accounts every registered person must keep. If you want a review of how your records would stand up to a demand, our GST health check covers it.
Rule 57 is short. It does not say which records must be kept, in what form, or for how long; those are in rule 56 and in the sections of the Act. It deals only with electronic records: how they are protected, produced and opened.
Sub-rule (1): back-up
"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."
Elements:
- Duty. To maintain and preserve proper electronic back-up of records.
- Purpose. If the records are destroyed "due to accidents or natural causes", the information can be restored.
- Standard. "Within a reasonable period of time." The rule does not fix a number of days.
- What the rule does not say. It does not prescribe the medium, the location of the back-up or the frequency.
Sub-rule (2): produce on demand
"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."
- Who. The registered person maintaining electronic records.
- What. The relevant records or documents, duly authenticated by him. The rule does not specify the means of authentication.
- In what form. Hard copy or any electronically readable format. The choice of format is the registered person's, so long as the format is one that can be read electronically.
- When. On demand. The sub-rule does not name who makes the demand; the surrounding provisions of the Act (see rule 56 and section 35) deal with officers' powers.
Sub-rule (3): access details and a print sample
"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."
Parts:
- Trigger. Accounts and records stored electronically.
- On demand, provide. The details of the files; passwords of the files; an explanation for codes used, where necessary, for access; and any other information required for such access.
- Along with. A sample copy in print form of the information stored in such files.
The phrase "where necessary" attaches to the explanation of codes used for access. It is not a condition on the passwords or on the print sample.
How the three sub-rules fit
| Sub-rule | Duty | Standard | When |
|---|---|---|---|
| (1) | Maintain and preserve proper electronic back-up | Information can be restored within a reasonable period of time after destruction by accidents or natural causes | Continuing |
| (2) | Produce the relevant records or documents, duly authenticated | Hard copy or any electronically readable format | On demand |
| (3) | Provide details of files, passwords, explanation of codes, other access information, and a sample print copy | "Where necessary, for access" for codes | On demand |
Who does what, by when
| Who | What | When |
|---|---|---|
| Registered person keeping electronic records | Maintains and preserves electronic back-up | Continuing |
| Same | Produces relevant records or documents, authenticated by him | On demand |
| Same | Provides file details, passwords, code explanations and a print sample | On demand |
A worked example
Deccan Packaging Private Limited, an invented company, keeps its accounts in an accounting package and stores them on a server. A flood damages the server room. Under rule 57(1), the company should have kept proper electronic back-up so that the information can be restored within a reasonable period of time. The rule does not fix the period; whether the period was reasonable depends on the facts.
Later, the proper officer asks for the records of a particular month. Under rule 57(2), the company produces the relevant records, duly authenticated by it, in hard copy or in an electronically readable format. The officer also asks for access to the files. Under rule 57(3), the company provides the details of the files, their passwords, and an explanation for the codes used, where necessary, with a sample print of the information stored in the files.
Points to watch
- A back-up that cannot be restored is not enough. The rule is framed around restoration "within a reasonable period of time".
- Authentication is by the registered person. Sub-rule (2) says "duly authenticated by him".
- Passwords are named. Sub-rule (3) lists passwords among the things to provide on demand.
- Other rules decide what must be kept. See rule 56 and, for the audit trail in the accounts, rule 56(8): no erasures and a log of every edit.
- Retention. The retention period is in the Act: see section 36 and electronic records.
Need help getting your records ready?
The time to find out that a back-up does not restore is before a demand arrives. We review how your accounting data is stored, backed up and produced, and map it to rules 56 and 57. See our GST health check.
Key takeaways
- Rule 57(1): proper electronic back-up, restorable within a reasonable period of time after destruction due to accidents or natural causes.
- Rule 57(2): produce relevant records on demand, duly authenticated by the registered person, in hard copy or any electronically readable format.
- Rule 57(3): on demand, provide file details, passwords, an explanation of codes used where necessary, other access information and a print sample.
- The rule prints no period in days and no particular medium.
- What must be kept and for how long is in rule 56 and sections 35 and 36.
Read next
- Rule 59 of the CGST Rules, 2017: form and manner of furnishing details of outward supplies
- Rules 50 to 52 of the CGST Rules, 2017: receipt, refund and payment vouchers
- Rule 56: the accounts every registered person must keep
- Rule 56(8): no erasures and a log of every edit
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.