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of <h1>Digital and Reproduced Documents as Valid Evidence Under Arunachal Pradesh GST Act 2017: Certificate Requirement Explained</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents and evidence. These can be used in legal proceedings without needing the original documents. To admit such evidence, a certificate must accompany the document, identifying it and detailing its production method, particularly emphasizing the computer's role in its creation. The certificate should reflect the certifier's best knowledge and belief. This provision ensures the admissibility of digital and reproduced documents in legal matters under the Act.
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