Electronic records admissibility under GST law allows microfilms, facsimiles and computer printouts as evidence without originals. Micro films, facsimile copies, computer-generated printouts and electronically stored information are treated as documents for GST purposes and are admissible in proceedings without production of the original, subject to the statutory conditions. A supporting certificate must identify the document, explain how it was produced, and provide relevant particulars of the device used to show that it was generated by a computer.