Rule 5, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-0X5]

Electronic records.—A record or return required by these rules may be maintained and furnished in electronic form in Form GSTR-3B, and a record so maintained shall be preserved for the period for which the corresponding record in physical form is required to be preserved, shall be capable of being produced for inspection on request by the Examiner in a form legible to him, and shall be copied to a separate medium at intervals of not more than ninety days; and every goods and services tax practitioner who maintains a record in electronic form shall intimate that fact to the Principal Commissioner within ninety days of beginning to do so.