Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Q: What does Section 145 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 145 CGST pertains to "Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 145 of The Central Goods and Services Tax Act, 2017 (CGST) governs admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. As verified on 19 May 2026.

Q: Is Section 145 CGST still in force?

Yes, Section 145 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 145 CGST?

धारा 145 CGST is the Devanagari Hindi reference for Section 145 of the The Central Goods and Services Tax Act, 2017. Section 145 of The Central Goods and Services Tax Act, 2017 (CGST) governs admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. As verified on 19 May 2026.

Q: What is Dhara 145 CGST?

Dhara 145 CGST is the Roman Hindi reference for Section 145 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 145 of The Central Goods and Services Tax Act, 2017 (CGST) governs admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. As verified on 19 May 2026.

Q: How to cite Section 145 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 145, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 145 (India).

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(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.

(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.