Section 145 of CGST Act,2017 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 145 of CGST Act,2017 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 145 of CGST Act,2017 from bare act : (1) Notwithstanding anything contained in any other law for the time being inforce,

(a) a micro film of a document or the reproduction of the image or images embodiedin such micro film (whether enlarged or not); or

(b) a facsimile copy of a document; or

(c) a statement contained in a document and included in a printed materialproduced by a computer, subject to such conditions as may be prescribed; or

(d) any information stored electronically in any device or media, including anyhard copies made of such information,

shall be deemed to be a document for the purposes of this Act and the rulesmade thereunder and shall be admissible in any proceedings thereunder, without furtherproof or production of the original, as evidence of any contents of the original or of any factstated therein of which direct evidence would be admissible. (2) In any proceedings under this Act or the rules made thereunder, where it is desiredto give a statement in evidence by virtue of this section, a certificate,

(a) identifying the document containing the statement and describing the mannerin which it was produced;

(b) giving such particulars of any device involved in the production of thatdocument as may be appropriate for the purpose of showing that the document wasproduced by a computer,

shall be evidence of any matter stated in the certificate and for the purposes of thissub-section it shall be sufficient for a matter to be stated to the best of the knowledge andbelief of the person stating it.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 143 :Job work procedure Section 144 :Presumption as to documents in certain cases Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 :Common Portal Section 147 :Deemed exports Section 148 :Special procedure for certain processes Section 149 :Goods and services tax compliance rating Section 150 :Obligation to furnish information return Section 151 :Power to collect statistics Section 152 : Bar on disclosure of information Section 153 :Taking assistance from an expert Section 154 :Power to take samples Section 155 :Burden of proof Section 156 :Personsdeemed to bepublic servants Section 157 :Protection ofaction takenunder this Act Section 158 :Disclosure of information by a public servant Section 159 :Publication of information in respect of persons in certain cases Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds Section 161 :Rectificationof errorsapparent onthe face ofrecord Section 162 :Bar on jurisdiction of civil courts Section 163 :Levy of fee Section 164 :Power ofGovernmentto make rules Section 165 :Power to make regulations Section 166 :Laying of rules, regulations and notifications Section 167 :Delegation ofpowers Section 168 :Power to issueinstructions ordirections Section 169 :Service of notice in certain circumstances Section 170 :Rounding off of tax, etc. Section 171 :Anti-profiteering measure Section 172 :Removal of difficulties Section 173 : Amendment of Act Section 174 :Repeal and saving