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Section 145 – Admissibility of micro films, computer printouts as evidence under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 145 (Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XXI (Sections 143-147) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 145 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence under CGST Act 2017.

Recently, we have discussed in detail section 144 (i.e. Presumption as to documents in certain cases) of CGST Act 2017. Today, we learn the provisions of section 145 of the CGST Act 2017. Complete Details of CGST Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 145 of CGST Act 2017

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. In this note, you will learn detail of the provisions of section 145 of CGST Act 2017 read with Central GST Rules 2017.

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):

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.

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