https://www.taxtmi.com/article/detailed?id=7198 The Model GST law deems microfilms, facsimiles and electronically stored information (including hard copies) to be documents admissible without originals. Computer-produced statements are admissible where printouts originate from computers regularly used for the activity, received appropriate input in the ordinary course, and operated properly during the material period; multiple machines used over time are treated as a single computer. A certificate by a responsible official identifying production methods or devices serves as evidence. The statute also presumes the truth and authenticity of documents produced, seized, or received from abroad when tendered by the prosecution unless disproved. en-us Tue, 10 Jan 2017 07:21:14 +0530 Tue, 10 Jan 2017 07:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7198 The Model GST law deems microfilms, facsimiles and electronically stored information (including hard copies) to be documents admissible without originals. Computer-produced statements are admissible where printouts originate from computers regularly used for the activity, received appropriate input in the ordinary course, and operated properly during the material period; multiple machines used over time are treated as a single computer. A certificate by a responsible official identifying production methods or devices serves as evidence. The statute also presumes the truth and authenticity of documents produced, seized, or received from abroad when tendered by the prosecution unless disproved. Articles Goods and Services Tax - GST Tue, 10 Jan 2017 07:21:14 +0530 https://www.taxtmi.com/article/detailed?id=7198