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of <h1>GST Section 145: Digital and Electronic Records Admissible as Legal Evidence Since 2017</h1> Under Section 145 of the GST Ready Reckoner, microfilms, facsimile copies, computer printouts, and electronically stored information are deemed admissible as documents and evidence in legal proceedings. This includes microfilms or their reproductions, facsimile copies, computer-generated printed material, and electronic data stored on any device or media, including hard copies. Certification requires identifying the document, describing its production method, and providing details of any device used. Statements must be made to the best of the declarant's knowledge and belief. This provision has been effective since July 1, 2017, as per Notification No. 9/2017 - Central Tax.
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