ADMISSIBILITY OF MICRO FILMS, FACSIMILE COPIES OF DOCUMENTS AND COMPUTER PRINTOUTS AS DOCUMENTS AND AS EVIDENCE [SECTION 145]

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....been defined in Section 2(41) of the CGST Act, 2017 to include written or printed record of any sort and electronic record as defined in the Information Technology Act, 2000. 4.2. Deemed documents- As per Section 145(1) of the CGST Act, 2017, the following shall be deemed as 'documents': (i) A micro film of a document or the reproduction of the image(s) embodied in such micro film, whether enla....

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....loyed by most businesses presently. It also includes printouts of such digital information. 4.3. Such documents shall be admissible in any proceedings under the CGST Act, 2017, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible. 4.4. Certification - As per Section 145(2) of th....