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of <h1>Microfilms and digital documents are valid evidence under Section 145 of the Rajasthan GST Act with a proper certificate.</h1> Section 145 of the Rajasthan Goods and Services Tax Act, 2017, establishes that microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents and admissible as evidence without needing the original. This provision applies despite any contrary laws. For such documents to be used in proceedings, a certificate must accompany them, identifying the document and describing its production process, including details of the computer or device used. The certificate's statements are valid if made to the best knowledge and belief of the certifier.
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