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of <h1>Microfilms, facsimiles, and electronic data valid under Punjab GST Act 2017 as evidence with proper certification.</h1> Section 145 of the Punjab Goods and Services Tax Act, 2017, establishes that microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents for the purposes of this Act. These documents are admissible as evidence in proceedings without needing the original, provided certain conditions are met. A certificate must accompany these documents, identifying them and detailing the production process, including specifics about the devices used. This certificate serves as evidence of the document's authenticity, based on the certifier's knowledge and belief.
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