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of <h1>Section 107 GST Law: Microfilms, facsimiles, and digital records admissible as evidence with conditions met. Certification required.</h1> Section 107 of the Model GST Law, 2016, addresses the admissibility of microfilms, facsimile copies, computer printouts, and electronically stored information as evidence. These documents are deemed admissible without needing the original if certain conditions are met. For computer printouts, these conditions include regular computer use, proper operation, and information supplied in the ordinary course of activities. Multiple computers used over a period are treated as a single entity. A certificate verifying document production and device particulars, signed by a responsible official, serves as evidence. Information supplied to a computer is considered appropriately supplied, whether directly or via equipment.
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