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of <h1>Microfilms, digital copies, and printouts are valid evidence under Bihar GST Act 2017 with proper certification.</h1> Under the Bihar Goods and Services Tax Act, 2017, microfilms, facsimile copies, computer printouts, and electronically stored information are considered admissible documents and evidence in legal proceedings. These documents do not require the original for validation. To use such documents as evidence, a certificate must be provided, identifying the document and detailing its production process, including relevant computer device particulars. The certificate must be based on the certifier's knowledge and belief. This provision allows for the acceptance of digital and reproduced documents in GST-related legal matters.
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