alleryStart learning →May a registered person keep accounts in electronic form under Section 35?
AOnly with court approval
BOnly above a turnover limit
CNo, only paper books
DYes, as prescribed
Answer & Solution
Correct answer: D. Yes, as prescribed
The second proviso expressly lets accounts and particulars be kept electronically in the prescribed manner.
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Related questions
Electronic data stored on devices must be authenticated by what?Works contract accounts must show description, value and quantity of what?Free samples and gifts of goods are reflected in which account?Section 36 of the CGST Act covers which subject?Which sub-section of Section 35 allows an alternative way of keeping accounts?Which sub-section of Section 35 lets the Commissioner notify additional accounts?Records by warehouse owners fall under which sub-section of Section 35?A taxpayer fails to account for goods under Section 35(1). Who determines the tax?