Section 145 of CGST Act : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
As per Section 145(1) of CGST Act following shall be deemed as documents:
- Microfilm : A microfilm of a document or the reproduction of images embodied in such micro film (whether enlarged or not). Microfilms are films containing micrographs of a document. Such images are generally provided as negatives.
- A facsimile copy of a document : An exact copy of the document is facsimile;
- A Statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed
- Information stored electronically in any device or media, including any hard copies made of such information : It refers to the information stored in the digital form ,which requires the use of computer hardware and software. Such information is created and altered in digital form and includes print outs of such information.
Also, such information 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.
Certification [Section 145(2) of CGST Act]:
As per Section 145(2) of CGST Act , 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 constitute evidence of any matter stated in the certificate.
It may be noted that it shall be sufficient sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.