Amended and updated notes on section 145 of CGST Act, 2017. Detail discussion on provisions and rules related to admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 145 of CGST 2017 provides for admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Recently, we have discussed in detail section 144 (Presumption as to documents in certain cases) of CGST Act 2017. Today, we learn the provisions of section 145 of Central GST Act 2017.
Section 145 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 145 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 145 |
| Section Name | Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence |
| Updated 2025 Edition | GST Law Book PDF |
Section 145 of Central GST – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence1
Section 145 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 145(1) of CGST Act
Section 145(1): Notwithstanding anything contained in any other law for the time being in force, —
- (a) a micro film of a document or the reproduction of the image or images embodied in 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 material produced by a computer, subject to such conditions as may be prescribed; or
- (d) any information stored electronically in any device or media, including any hard copies made of such information,
shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, 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.
Section 145(2) of CGST Act
Section 145(2): In any proceedings under this Act or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate, —
- (a) identifying the document containing the statement and describing the manner in which it was produced;
- (b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
- Section 145 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎
Notes on Section 145 of CGST Act
Explanation of CGST Section 145(1)
Section 145(1) of the Central Goods and Services Tax (CGST) Act, 2017 deals with the admissibility of electronic and digital records as evidence under GST law. It states that certain forms of document reproductions will be considered valid evidence without requiring the original document for verification.
Key Provisions:
The section specifies that the following types of records shall be treated as valid documents under the CGST Act:
- Microfilm or Reproduced Images
- If a document is recorded in microfilm format or its images are stored digitally (whether enlarged or not), it will be treated as a valid document.
- Facsimile Copies
- A facsimile (fax) copy of a document is considered as good as the original.
- Computer-Generated Documents
- A statement or information included in a printed material that has been generated by a computer, subject to prescribed conditions, will be admissible as a document.
- Electronically Stored Information
- Any data stored in an electronic format (such as a hard drive, cloud storage, or digital media) is treated as a document.
- If a hard copy (printout) of such information is taken, it will also be considered valid.
Legal Implications:
- These forms of documents can be used as evidence in GST proceedings without requiring the original document.
- The contents of such documents are admissible as proof of any fact stated in them, provided that direct evidence of those facts would normally be admissible in court.
Purpose of Section 145(1):
- Facilitates the use of digital records in GST compliance and litigation.
- Reduces the burden of producing original documents, making processes smoother.
- Encourages businesses to maintain electronic records, aligning with digital taxation initiatives.
This section ensures that modern business records—stored digitally or as copies—are legally valid, making compliance and enforcement more efficient under GST law.
Explanation of CGST Section 145(2)
Section 145(2) of the CGST Act, 2017 establishes the requirements for presenting electronic or digital records as evidence in GST proceedings. It states that when a digital document is submitted as evidence, a certificate must accompany it, verifying its authenticity and production process.
Key Requirements for Admissibility:
To use an electronic record as evidence under the CGST Act, the person submitting it must provide a certificate that includes:
- Identification of the Document
- The certificate must clearly identify the document being presented as evidence.
- It should also describe how the document was produced (e.g., scanned, printed, stored in a digital format).
- Details of the Device Used
- The certificate should include relevant details of the computer, software, or electronic device used to produce the document.
- This ensures the document’s integrity and confirms that it was generated through a computerized process.
- Statement of Knowledge and Belief
- The person providing the certificate must declare that the information stated is true to the best of their knowledge and belief.
- The law does not require absolute certainty—only a genuine declaration from the person submitting the certificate.
Purpose of Section 145(2):
- Ensures authenticity and reliability of digital documents used in GST proceedings.
- Prevents tampering or manipulation of electronic records.
- Establishes a clear verification mechanism for electronic evidence, similar to the requirements under the Indian Evidence Act, 1872 (Section 65B).
Practical Implications:
- Businesses and taxpayers submitting digital records must also provide a certificate confirming the document’s origin and production process.
- The certificate can be issued by a responsible person (such as an IT administrator, auditor, or company officer) who is familiar with the system that generated the document.
- In the absence of such a certificate, the electronic record may not be considered valid evidence in GST proceedings.
Conclusion:
CGST Section 145(2) ensures that digital documents submitted as evidence are verifiable and legally admissible by requiring a certification process. This helps maintain the integrity of electronic records in GST disputes, audits, and compliance matters.