Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents

Posted on 25 April 2023 Category : GST Law

Sec 145 Admissibility of micro films, facsimile copies of documents, of CGST Act, 2017

The below post explains about Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence under section 145 of CGST Act,2017.

Section 145 of CGST Act, 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence as below: (The amendments if any will also be updated here soon).

The extract of Section 145 of CGST Act,2017 quoted below:

145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

145. (1) Notwithstanding anything contained in any other law for the time being in

force, —

(a) a micro film of a document or the reproduction of the image or images embodied

in such micro film (whether enlarged or not); or

(b) a facsimile copy of a document; or

produced by a computer, subject to such conditions as may be prescribed; or

(d) any information stored electronically in any device or media, including any

hard copies made of such information,

shall be deemed to be a document for the purposes of this Act and the rules

made thereunder and shall be admissible in any proceedings thereunder, without further
proof or production of the original, as evidence of any contents of the original or of any fact

stated therein of which direct evidence would be admissible.

(2) In any proceedings under this Act or the rules made thereunder, where it is desired

to give a statement in evidence by virtue of this section, a certificate, —

(a) identifying the document containing the statement and describing the manner

in which it was produced;

(b) giving such particulars of any device involved in the production of that

document as may be appropriate for the purpose of showing that the document was

produced by a computer,

shall be evidence of any matter stated in the certificate and for the purposes of this

sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and

belief of the person stating it.

The above information clarifies about Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence under section 145 of CGST Act,2017.

If you have any comments about Section 145 of CGST Act, 2017 explaining Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence, share below your thoughts:

Click here to know GST rate of your goods or service

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Learn Imports and Exports business free of cost

Find HSN code of your product.

Procedure of Authority and Appellate Authority

Orders of Appellate Tribunal, CGST Act