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of <h1>Section 145 MP GST Act: Microfilms, facsimiles, computer printouts, and e-documents valid as evidence with proper certification.</h1> Section 145 of the Madhya Pradesh Goods and Services Tax Act, 2017, allows for the admissibility of microfilms, facsimile copies, computer printouts, and electronically stored information as documents and evidence. These forms of documentation are deemed valid without needing the original, provided they meet prescribed conditions. When presenting such evidence, a certificate must accompany it, identifying the document and detailing its production, including specifics of any involved devices. This certificate serves as evidence of the matters stated, based on the certifier's knowledge and belief.
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