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Compulsory maintenance of Tax Invoices in "physical form" ?

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(Querist)
29 February 2020 Dear Sir/Mam,
What are the provisions relating to compulsory maintenance of "Tax Invoices in "physical form""? i. e. whether physical copy of maintenance of the same is required when the same is maintained in an accounting software & the copies of the Tax Invoices are issued to the customer. The invoice copy is not intended to be maintained.

So, kindly provide clarifications as to whether such relaxation is provided under the GST Act.

Thanking you in advance
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
29 February 2020 As per the second proviso of sec 35 (1) of CGST Act - the registered person MAY keep and maintain such accounts and other particulars IN ELECTRONIC FORM in such manner as may be prescribed.
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CA Mayur Todmal

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CA Mayur Todmal (Expert)
29 February 2020 yes . you can keep in e form
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