Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence [ Section 145 ] - GST Ready Reckoner - GST

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Deemed as Admissible document [ section 145(1) ] [ w.e.f. 01.07.2017 Notification No. 9/2017 Central Tax dated 28/06/2017 ] The following 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 (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 Certification of evidence [ section 145(2) ] A certification of an evidence of the matter stated therein by (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 Note : it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.