Section 145 of CGST Act: Admissibility of Microfilms, Facsimile Copies, Computer Printouts and Electronic Records
Section 145 of the Central Goods and Services Tax Act, 2017 is a special evidentiary provision for GST proceedings. It treats specified copies, computer-generated material and electronically stored information as documents and provides for their admissibility, subject to the statutory requirements.
- Microfilms and reproductions of images embodied in microfilms may qualify as documents.
- Facsimile copies may qualify as documents.
- Computer-produced printed material containing a statement is covered, subject to prescribed conditions.
- Electronically stored information, including hard copies, is expressly covered.
- For a statement tendered under Section 145, sub-section (2) provides for a certificate identifying the document, explaining how it was produced and giving appropriate device particulars.
Text and meaning of Section 145
Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
(1) Notwithstanding anything contained in any other law for the time being in force, the following categories are covered:
- a micro film of a document or reproduction of the image or images embodied in such micro film, whether enlarged or not;
- a facsimile copy of a document;
- a statement contained in a document and included in printed material produced by a computer, subject to such conditions as may be prescribed; or
- information stored electronically in any device or media, including hard copies made from such information.
Such material is deemed to be a document for the purposes of the CGST Act and the rules made under it and is admissible in proceedings under the Act, without further proof or production of the original, as evidence of the contents of the original or of a fact stated in it where direct evidence of that fact would be admissible.
(2) Where a statement is sought to be given in evidence by virtue of Section 145, the certificate contemplated by the provision should identify the document containing the statement, describe the manner in which it was produced and give appropriate particulars of the device involved in producing the document. A matter in the certificate may be stated to the best of the knowledge and belief of the person making it.
The paragraph above is a reader-friendly presentation of the provision. For authoritative statutory wording, refer to the official CGST Act source linked below.
What does Section 145 mean?
The provision recognises that GST administration is substantially electronic. Records may exist as computer printouts, scanned or facsimile copies, data stored on electronic devices or media, and hard copies generated from electronic information. Section 145 prevents such material from being rejected merely because the original physical document is not produced, provided the material falls within the section and the applicable statutory requirements are satisfied.
The opening words, "Notwithstanding anything contained in any other law for the time being in force", give Section 145 an overriding character for the specific purpose for which Parliament enacted it. The section should nevertheless be read carefully with its own certificate requirement and with other applicable procedural and evidentiary provisions when a dispute arises over authenticity, integrity, relevance or proof.
Certificate requirement under Section 145(2)
Sub-section (2) is important where a statement is sought to be introduced in evidence by virtue of Section 145. The certificate should address the identity and production of the electronic or computer-generated document. In practical terms, the record should enable the authority or court to understand what document is being relied upon, how it was generated and what device was involved.
| Requirement | What Section 145(2) contemplates |
|---|---|
| Identification | Identify the document containing the statement. |
| Method of production | Describe the manner in which the document was produced. |
| Device particulars | Give appropriate particulars of the device involved in producing the document so as to show that it was produced by a computer. |
| Knowledge and belief | The certificate may state the relevant matter to the best of the knowledge and belief of the person making it. |
Section 145 and electronic evidence under the Bharatiya Sakshya Adhiniyam, 2023
The Bharatiya Sakshya Adhiniyam, 2023 has been in force from 1 July 2024 and contains the general law on electronic or digital records. Sections 61 to 63 deal with electronic or digital records, special provisions concerning evidence relating to electronic records and admissibility of electronic records. Section 145 of the CGST Act is, however, a specific provision governing the specified material in proceedings under the CGST Act and rules.
Accordingly, in a GST dispute involving electronic evidence, the precise nature of the proceeding, the material relied upon and the statutory basis on which it is tendered should be identified before deciding the proof or certificate requirements. Section 145 should not be treated as a substitute for proving relevance, authenticity or the connection of the material with the transaction or person in dispute where those matters are themselves contested.
Practical importance in GST proceedings
Section 145 can become relevant during assessment, adjudication, investigation, appeal and prosecution-related proceedings where the department or taxpayer relies on electronically generated or stored material. Examples may include computer-generated statements, data retrieved from electronic media, printouts of electronic records, and other information stored on a device or medium.
Admissibility and evidentiary weight are related but distinct questions. Even where a record is admissible under the statutory framework, a party may dispute its accuracy, completeness, authorship, source, context, integrity or relevance. The evidentiary value of a particular record therefore depends on the facts and the manner in which the record is proved and connected with the issues in the proceeding.
Related provisions of the CGST Act
Section 145 forms part of Chapter XXI (Miscellaneous). For surrounding provisions, see Section 144 - Presumption as to documents in certain cases and Section 146 - Common Portal. Depending on the proceeding, Section 136 - Relevancy of statements under certain circumstances may also require separate consideration.
Official legal resources
For the authoritative legislation and current GST material, consult the official CBIC GST Acts page, the CBIC GST portal, the India Code portal and the GST Common Portal. For the general law governing electronic or digital evidence from 1 July 2024, see the Bharatiya Sakshya Adhiniyam, 2023 on India Code.