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.
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.
CAclubindia
