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of <h1>Section 145 AP GST Act: Microfilms, facsimiles, and printouts valid as evidence; certificate needed for document authenticity.</h1> Section 145 of the Andhra Pradesh Goods and Services Tax Act, 2017, addresses the admissibility of microfilms, facsimile copies, and computer printouts as documents and evidence. It states that such reproductions, including electronic information stored in devices or media, are considered valid documents for legal proceedings under this Act, without needing the original. Additionally, a certificate identifying the document and detailing its production method must accompany any statement given as evidence. This certificate should provide relevant device details and be based on the declarant's knowledge and belief.
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