Section 145 of The Central Goods and Services Tax Act, 2017
- (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.
- (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.
Summary
- This provision ensures that modern media like microfilms, digital copies, and computer printouts are legally treated as valid documents.
- Information stored electronically on any device or media is fully admissible as evidence without needing to produce the original paper document.
- A facsimile (an exact copy or fax) of a document carries the same evidentiary weight as the original piece of paper.
- To use a computer printout as evidence, a certificate must be provided identifying the document and describing exactly how the computer produced it.
- The certificate only needs to be stated to the best of the knowledge and belief of the person providing it, rather than requiring absolute proof.
Practical examples
FAQ
1. Can I use a computer printout as evidence under Section 145 of the CGST Act?
Yes, under Section 145 of the CGST Act, a computer printout is admissible as evidence, but you must provide a certificate explaining how the computer produced it.
2. Are electronic records treated the same as paper under Section 145 of the Tax law?
Yes, Section 145 of the Tax law deems any information stored electronically in any device as a document admissible in proceedings without needing the original.
3. What must be included in the certificate for digital evidence under Section 145 of the 2017 Tax Act?
Section 145 of the 2017 Tax Act requires the certificate to identify the document, describe the manner of production, and give particulars of the device involved.
Test yourself
Q1.Under Section 145 of the CGST Act, which of the following is legally deemed to be a document for proceedings?
Q2.Under Section 145 of the Tax law, what is required to submit a computer printout as evidence?
Q3.If someone provides a certificate for an electronic document under Section 145 of the 2017 Tax Act, what level of certainty is required from them?
Q4.Under Section 145 of the CGST Act, do you need to produce the original document if you have a valid electronic copy?