According to Section 145 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. (1) Notwithstanding anything contained in any other law for the time being in force,—
    1.  a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
    2. a facsimile copy of a document; or 
    3. 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
    4. 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.
      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,—
    1. identifying the document containing the statement and describing the manner in which it was produced;
    2. 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.
  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
  3. Chapter XXI CGST Miscellaneous (Section 143 to 174)

    Section 143 CGST - Job work procedure

    Section 144 CGST - Presumption as to documents in certain cases

    Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence You are here

    Section 146 CGST - Common Portal

    Section 147 CGST - Deemed exports

    Section 148 CGST - Special procedure for certain processes

    Section 149 CGST - Goods and services tax compliance rating

    Section 150 CGST - Obligation to furnish information return

    Section 151 CGST - Power to collect statistics

    Section 152 CGST - Bar on disclosure of information

    Section 153 CGST - Taking assistance from an expert

    Section 154 CGST - Power to take samples

    Section 155 CGST - Burden of proof

    Section 156 CGST - Persons deemed to be public servants

    Section 157 CGST - Protection of action taken under this Act

    Section 158 CGST - Disclosure of information by a public servant

    Section 159 CGST - Publication of information in respect of persons in certain cases

    Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

    Section 161 CGST - Rectification of errors apparent on the face of record

    Section 162 CGST - Bar on jurisdiction of civil courts

    Section 163 CGST - Levy of fee

    Section 165 CGST - Power to make regulations

    Section 166 CGST - Laying of rules, regulations and notifications

    Section 167 CGST - Delegation of powers

    Section 168 CGST - Power to issue instructions or directions

    Section 169 CGST - Service of notice in certain circumstances

    Section 170 CGST - Service of notice in certain circumstances

    Section 171 CGST - Anti-profiteering measure

    Section 172 CGST - Removal of difficulties

    Section 173 CGST - Amendment of Act 32 of 1994

    Section 174 CGST - Repeal and saving

    Section 164 CGST - Power of Government to make rules

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Chapter XXI CGST Miscellaneous (Section 143 to 174)

Section 143 CGST - Job work procedure

Section 144 CGST - Presumption as to documents in certain cases

Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence You are here

Section 146 CGST - Common Portal

Section 147 CGST - Deemed exports

Section 148 CGST - Special procedure for certain processes

Section 149 CGST - Goods and services tax compliance rating

Section 150 CGST - Obligation to furnish information return

Section 151 CGST - Power to collect statistics

Section 152 CGST - Bar on disclosure of information

Section 153 CGST - Taking assistance from an expert

Section 154 CGST - Power to take samples

Section 155 CGST - Burden of proof

Section 156 CGST - Persons deemed to be public servants

Section 157 CGST - Protection of action taken under this Act

Section 158 CGST - Disclosure of information by a public servant

Section 159 CGST - Publication of information in respect of persons in certain cases

Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

Section 161 CGST - Rectification of errors apparent on the face of record

Section 162 CGST - Bar on jurisdiction of civil courts

Section 163 CGST - Levy of fee

Section 165 CGST - Power to make regulations

Section 166 CGST - Laying of rules, regulations and notifications

Section 167 CGST - Delegation of powers

Section 168 CGST - Power to issue instructions or directions

Section 169 CGST - Service of notice in certain circumstances

Section 170 CGST - Service of notice in certain circumstances

Section 171 CGST - Anti-profiteering measure

Section 172 CGST - Removal of difficulties

Section 173 CGST - Amendment of Act 32 of 1994

Section 174 CGST - Repeal and saving

Section 164 CGST - Power of Government to make rules

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .