Chapter XXI - Miscellaneous
Section 145
Section 145: Admissibility of electronic records
Microfilm, facsimile, computer printouts and electronically stored information can be documents and evidence in CGST proceedings under section 145.
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Need advice on Section 145?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Key takeaways
Electronic forms
The provision names microfilm, facsimile, qualifying computer printouts and electronic information including hard copies.
Admissibility
They can be admitted without production of the original for facts of which direct evidence would be admissible.
Certificate
A certificate identifying and explaining production of a computer statement can provide evidence of the stated matters.
Electronic forms
The provision names microfilm, facsimile, qualifying computer printouts and electronic information including hard copies.
Admissibility
They can be admitted without production of the original for facts of which direct evidence would be admissible.
Certificate
A certificate identifying and explaining production of a computer statement can provide evidence of the stated matters.
Practical checklist
Do
- Preserve source electronic files and device history.
- Identify the relevant statement and production method.
- Prepare the statutory certificate where relying on a computer statement.
Frequently asked questions
Must the paper original always be produced?
No. Section 145 provides admissibility for the stated reproductions and electronic records without further original production.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026