Section 145 of GST Act: Micro films and computer printouts as evidence

Amended and updated notes on section 145 of CGST Act, 2017. Admissibility of micro films, facsimile and computer printouts as documents and as evidence.

Amended and updated notes on section 145 of CGST Act, 2017. Detail discussion on provisions and rules related to admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 145 of CGST 2017 provides for admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

Recently, we have discussed in detail section 144 (Presumption as to documents in certain cases) of CGST Act 2017. Today, we learn the provisions of section 145 of Central GST Act 2017.

Section 145 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 145 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.145
Section NameAdmissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Updated 2024 EditionGST Law Book PDF

Section 145 of Central GST – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence1

Section 145 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 145(1) of CGST Act

Section 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
  • (c) a statement contained in a document and included in a printed material 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.

Section 145(2) of CGST Act

Section 145(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.
  1. Section 145 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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