Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 145 of the Central Goods and Services Tax Act, 2017 deals with admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. 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); The Act was enacted on 12 Apr 2017.
(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.
Section 145, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 145
What does Section 145 of the Central Goods and Services Tax Act deal with?
Section 145 of the Central Goods and Services Tax Act is headed "Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence". 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);
How do I find court cases under Section 145 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 145, section 145 CGST Act, section 145 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 145 of the Central Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 09/2017 – Central Tax dated 28.06.2017 (2017).
When was Section 145 of the Central Goods and Services Tax Act enacted?
Section 145 of the Central Goods and Services Tax Act, cited as CGST Act 145, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.