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of <h1>Digital Documents Admissible as Evidence Under Chhattisgarh GST Act 2017 With Required Certification</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, microfilms, facsimile copies, computer printouts, and electronically stored information are recognized as documents and admissible as evidence without needing the original. This includes any enlarged images or printed materials from computers, provided certain conditions are met. In proceedings, a certificate identifying the document and describing its production method, including details of the involved device, is required. The certificate serves as evidence, and it suffices if the contents are stated to the best of the certifying person's knowledge and belief.
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