Section 145 of the Central Goods and Services Tax Act, 2017 deals with the admissibility of micro films, facsimile copies, computer-generated printouts and electronically stored information as documents and evidence in proceedings under the GST law.
GST compliance is heavily dependent on documentary and electronic records. Businesses today maintain invoices, accounting records, purchase orders, contracts, ledgers, tax records and other information in digital systems rather than relying only on original physical documents. Section 145 provides a statutory framework under which specified reproductions and electronically stored information can be treated as documents and admitted as evidence in proceedings under the CGST Act and the rules made thereunder.
The provision is particularly relevant during scrutiny, assessment, audit, investigation, search, adjudication, appeal and other GST proceedings where documentary evidence may be required.
What Is Section 145 of the CGST Act?
Section 145 is titled:
“Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.”
The provision contains two sub-sections.
Section 145(1)
It identifies certain forms of reproduced or electronically stored information that are deemed to be documents and can be admitted as evidence in proceedings under the CGST Act and Rules.
Section 145(2)
It deals with a certificate relating to a statement sought to be admitted in evidence under Section 145.
The certificate identifies the relevant document and describes how it was produced, including particulars of the computer or other device involved in producing it.
Why Is Section 145 Important Under GST?
GST administration generates and relies upon a very large volume of electronic information.
For example, a business may maintain:
- sales invoices electronically;
- purchase records in accounting software;
- electronic ledgers;
- GST return data;
- transaction reports;
- inventory records;
- digital contracts;
- computer-generated statements;
- scanned documents;
- electronic correspondence; and
- other information stored on computers or electronic media.
If the law required every original physical document to be produced in every proceeding, documentary verification could become difficult and inefficient.
Section 145 therefore recognises specified forms of copies, reproductions and electronic information as documents for GST purposes.
Section 145(1) – Types of Documents Covered
Section 145(1) covers four broad categories:
- Microfilm of a document or reproduction of images contained in microfilm.
- Facsimile copies of documents.
- Statements contained in documents and included in computer-produced printed material, subject to prescribed conditions.
- Information stored electronically in any device or media, including hard copies made from such information.
These forms are deemed to be documents for the purposes of the CGST Act and the rules made thereunder.
1. Microfilm of a Document
A microfilm is a medium in which documents or images are reproduced in a reduced form for storage and retrieval.
Section 145(1)(a) specifically covers:
- a microfilm of a document; and
- reproduction of the image or images embodied in that microfilm.
The reproduction may be enlarged or not.
Therefore, the law does not restrict admissibility merely because the document exists in a microfilm reproduction rather than in its original physical form.
Example
Suppose an old business record was preserved in microfilm.
During a GST proceeding, the taxpayer needs to produce the relevant record.
A reproduction of the image contained in the microfilm can fall within Section 145(1)(a), subject to the requirements of the provision.
2. Facsimile Copy of a Document
Section 145(1)(b) covers a facsimile copy of a document.
A facsimile copy is essentially a reproduction or transmitted copy of the original document.
This provision is relevant where a document is available in reproduced form rather than as the original physical document.
Example
Suppose a taxpayer needs to provide a copy of an agreement during a GST proceeding, but the original is maintained at another location.
A facsimile reproduction may fall within the category recognised under Section 145(1)(b), subject to the applicable legal requirements.
3. Computer-Produced Printed Material
Section 145(1)(c) covers a statement contained in a document and included in printed material produced by a computer, subject to such conditions as may be prescribed.
This is particularly relevant to modern accounting and GST systems.
Businesses routinely generate printed reports from:
- accounting software;
- ERP systems;
- inventory management systems;
- billing software;
- GST compliance systems; and
- other computerised systems.
The provision allows such computer-produced material to be treated as a document for the purposes of the CGST Act and Rules, subject to the statutory conditions.
Example
A company maintains its sales ledger in accounting software.
During a GST audit, the officer requires a sales statement for a particular financial year.
The company generates a printed report from its accounting system.
Such computer-produced material falls within the type of record contemplated by Section 145(1)(c), subject to the applicable conditions.
4. Electronically Stored Information
Section 145(1)(d) is particularly important in the digital GST environment.
It covers:
“any information stored electronically in any device or media, including any hard copies made of such information.”
This means the provision is not restricted to traditional computer printouts.
It covers electronically stored information and also hard copies made from such electronically stored information.
Examples of Electronic Information
Depending on the circumstances, electronically stored information may include:
- accounting data;
- electronic invoices;
- purchase records;
- sales records;
- digital ledgers;
- inventory information;
- electronic correspondence;
- transaction reports;
- spreadsheets;
- ERP data;
- database records; and
- other relevant electronic business information.
The admissibility of a particular item will depend on the statutory requirements and the circumstances of the proceeding.
Electronic Records Under GST
Section 35 of the CGST Act requires registered persons to maintain specified accounts and records and permits accounts and other particulars to be maintained electronically in the prescribed manner.
Section 145 complements this framework by dealing with the evidentiary treatment of certain electronic information and reproductions in GST proceedings.
Therefore, businesses should not treat electronic record-keeping as an informal alternative to maintaining proper GST records.
Electronic records must be maintained properly and should be capable of being produced when required under the GST law.
“Shall Be Deemed to Be a Document”
One of the important expressions in Section 145(1) is that the specified material shall be deemed to be a document for the purposes of the CGST Act and Rules.
This statutory deeming provision is important because it gives the listed forms of information legal recognition as documents within the GST framework.
The provision is therefore designed to address situations where the information exists in reproduced or electronic form rather than solely in an original physical document.
Admissibility Without Further Proof or Production of Original
Section 145(1) provides that the specified material shall be admissible in GST proceedings:
“without further proof or production of the original”
as evidence of:
- the contents of the original; or
- any fact stated in the original where direct evidence of that fact would be admissible.
This is one of the most significant features of Section 145.
It means that, where the statutory conditions are satisfied, the proceeding does not necessarily require the original physical document to be produced merely because the evidence is being presented through one of the forms recognised by Section 145.
What Does “Without Further Proof” Mean?
The phrase should be understood in the context of Section 145.
The provision establishes statutory admissibility for the specified categories of documents.
It does not mean that every digital file or every photocopy automatically proves every disputed fact in every circumstance.
The document must fall within the statutory provision, and where Section 145(2) applies, the required certificate becomes relevant.
The authority or court will also consider the evidence in the context of the proceeding and the applicable law.
Section 145(2) – Certificate
Section 145(2) deals with a certificate where a statement is sought to be given in evidence by virtue of Section 145.
The certificate must:
- identify the document containing the statement and describe the manner in which it was produced; and
- provide particulars of the device involved in producing the document, where appropriate, to show that the document was produced by a computer.
The provision further states that the certificate is evidence of the matters stated in it and that, for Section 145(2), it is sufficient for a matter to be stated to the best of the knowledge and belief of the person giving the certificate.
What Should the Certificate Identify?
The first requirement is identification of the document containing the statement.
The certificate should therefore provide sufficient information to identify the relevant document.
It should also describe the manner in which the document was produced.
Example
Suppose a GST investigation relies on a computer-generated sales report.
The certificate under Section 145(2), where applicable, would identify the report and explain how it was generated.
The objective is to establish the documentary and technological basis of the material being relied upon.
Particulars of the Computer or Device
The second part of Section 145(2) concerns particulars of any device involved in producing the document.
The details should be appropriate for demonstrating that the document was produced by a computer.
The provision therefore recognises that the reliability and origin of computer-generated evidence can be relevant when electronic information is introduced in a GST proceeding.
Is a Certificate Required for Every Electronic Record?
Section 145(2) should not be interpreted as saying that every electronic record in every GST situation requires an identical certificate.
Its wording applies where it is desired to give a statement in evidence by virtue of Section 145.
The precise evidentiary requirements therefore depend on the nature of the material and the proceeding.
Businesses should maintain appropriate electronic records and supporting documentation so that the origin and integrity of relevant information can be established when required.
Section 145 and GST Audit
Section 65 allows tax authorities to conduct audits of registered persons.
During an audit, officers may examine:
- books of account;
- invoices;
- returns;
- input tax credit records;
- output tax records;
- stock records;
- supporting documents; and
- other relevant information.
Many of these records may be maintained electronically.
Section 145 provides an evidentiary framework for specified computer-generated and electronic information when documentary evidence is used in GST proceedings.
Section 145 and GST Investigation
Section 145 can also become relevant during GST investigations.
For example, an investigation may involve examination of:
- electronic sales records;
- purchase data;
- accounting reports;
- invoices;
- digital transaction records;
- computer-generated statements; or
- other electronically stored information.
Where such material is sought to be used as evidence, Section 145 provides statutory recognition to the categories covered by the provision.
Section 145 and Search and Seizure
Section 67 of the CGST Act deals with inspection, search and seizure.
During an investigation, authorities may seize documents or relevant electronic information in accordance with the law.
Section 145 deals with the admissibility of specified forms of reproduced or electronically stored information.
Therefore, Section 67 and Section 145 serve different purposes:
| Provision | Main purpose |
|---|---|
| Section 67 | Inspection, search and seizure |
| Section 145 | Admissibility of specified reproduced and electronic information as documents and evidence |
A document or electronic record may first become part of an investigation through the applicable investigative powers and may subsequently be relevant as evidence under the evidentiary provisions.
Section 145 and Section 144
Section 144 deals with presumption as to documents in certain cases.
Section 145 deals with admissibility of microfilms, facsimile copies, computer printouts and electronically stored information.
The two provisions therefore have different functions.
Section 144
It deals with certain presumptions concerning documents produced, seized or received from outside India and tendered by the prosecution in specified circumstances.
Section 145
It deals with recognising specified reproduced and electronic material as documents and evidence.
Both provisions are part of the evidentiary framework of the CGST Act.
Section 145 and Section 136
Section 136 deals with the relevancy of statements made and signed by a person appearing in response to a summons under Section 70 in specified circumstances.
Section 145 is different because it deals primarily with documentary and electronic evidence.
Therefore:
Section 136 → Relevancy of specified statements
Section 145 → Admissibility of specified documentary and electronic material
Section 145 and Section 155
Section 155 provides that where a person claims eligibility for input tax credit under the CGST Act, the burden of proving that claim lies on that person.
Section 145, on the other hand, deals with the admissibility of specified documentary and electronic evidence.
For example, a taxpayer claiming ITC may need to establish the underlying transaction through invoices and other records. If relevant records are maintained electronically, Section 145 may become relevant to their evidentiary treatment, while Section 155 determines the burden of proving the ITC claim.
Section 145 and Digital GST Compliance
The GST system is fundamentally digital.
Businesses regularly interact with the GST system through electronic processes involving:
- registration;
- invoicing;
- returns;
- payments;
- input tax credit;
- e-way bills;
- e-invoicing;
- refunds; and
- other compliance activities.
As a result, the ability to recognise electronic information as documentary evidence is important for the administration of GST.
Section 145 provides part of the statutory foundation for that recognition.
Practical Example – Computer-Generated Sales Report
A registered company maintains all sales transactions in an ERP system.
During an audit, the officer asks for the sales records for a particular period.
The company generates a computer report showing:
- invoice number;
- invoice date;
- customer details;
- taxable value;
- GST charged; and
- total invoice value.
The report is printed or otherwise produced electronically.
Such computer-generated material falls within the type of information contemplated by Section 145, subject to the requirements of the provision.
Practical Example – Electronic Ledger
A business maintains its purchase ledger electronically.
The tax authority requires the ledger during an investigation.
The business provides an electronic copy of the relevant ledger.
Because Section 145(1)(d) covers information stored electronically in a device or media, including hard copies made from such information, the provision can apply to such material when used in GST proceedings.
Practical Example – Scanned Agreement
Suppose a taxpayer has a business agreement that was originally executed physically but has been scanned and stored electronically.
The scanned copy may be relevant to a GST proceeding.
Section 145 specifically recognises certain reproduced forms and electronically stored information as documents for GST purposes.
However, the exact evidentiary treatment of a particular scanned document depends on the circumstances and the applicable legal requirements.
Practical Example – Facsimile Copy
Suppose an agreement or other relevant business document is available as a facsimile copy.
Section 145(1)(b) expressly includes a facsimile copy of a document among the categories deemed to be documents for GST purposes.
Therefore, the original physical document is not necessarily required solely because the evidence is presented in facsimile form, subject to the provision’s requirements.
Practical Example – Microfilm Record
An old accounting document may have been preserved through microfilm.
If the record becomes relevant during a GST proceeding, Section 145(1)(a) recognises the microfilm or reproduction of the images contained in it as a document for purposes of the CGST Act and Rules.
This demonstrates that Section 145 is not limited to modern computer systems; it also accommodates older methods of preserving documentary information.
Importance of Data Integrity
Although Section 145 facilitates the use of reproduced and electronic records, businesses should maintain proper controls over their electronic systems.
Good practices include:
- restricting unauthorised access;
- maintaining backups;
- preserving relevant records in an accessible form;
- maintaining proper accounting-system controls;
- retaining supporting documents;
- ensuring consistency between source records and reports; and
- preserving relevant information when a GST proceeding is underway.
These practices help establish the reliability and traceability of business records.
Importance of Maintaining the Original Where Possible
Section 145 allows specified forms of reproduced and electronic information to be admitted without further proof or production of the original.
However, businesses should not interpret this as a reason to unnecessarily destroy original documents.
Where original documents are required to be retained under another applicable legal requirement, contractual requirement or GST record-retention rule, they should continue to be preserved.
Section 145 is an evidentiary provision; it does not by itself establish a general permission to destroy every original business document.
Section 145 and Section 36 – Retention of Records
Section 36 of the CGST Act deals with the period of retention of accounts.
Section 35 deals with maintaining accounts and records, while Section 36 deals with how long those records are to be retained.
Section 145 deals with the evidentiary treatment of certain forms of those records.
Therefore, businesses should distinguish between:
- Section 35 – What records should be maintained
- Section 36 – How long records should be retained
- Section 145 – How specified reproduced and electronic records can be treated as evidence
This distinction is important for GST compliance.
Section 145 Does Not Replace Section 35
Section 145 should not be treated as a substitute for maintaining proper accounts and records.
Section 35 requires registered persons to keep and maintain true and correct accounts and records, including information relating to production, inward and outward supplies, stock, input tax credit and output tax. It also permits electronic maintenance in the prescribed manner.
Section 145 instead addresses the evidentiary treatment of specified forms of documentary and electronic information.
Section 145 and Computerised Accounting
Businesses using accounting software should ensure that their systems generate reliable and traceable records.
For example, the accounting system may contain:
- invoice records;
- customer accounts;
- supplier accounts;
- tax ledgers;
- payment records;
- inventory records;
- purchase registers; and
- sales registers.
Where these records are relevant to a GST proceeding, properly maintained computer-generated records can be important evidence.
What Businesses Should Do for GST Electronic Records
A practical GST record-management system should include:
Maintain Complete Records
Do not maintain only the final report. Preserve relevant source data and supporting documents.
Keep Regular Backups
Important electronic records should be backed up in accordance with the applicable record-management requirements.
Preserve Supporting Documents
Invoices, contracts, purchase orders, delivery documents and payment records should be retained with relevant accounting information.
Control Access
Unauthorised alteration of electronic records should be prevented through appropriate access controls.
Maintain Traceability
The business should be able to explain how a computer-generated report was produced from its underlying accounting or transaction data.
Respond Properly to GST Proceedings
When records are requested during an audit, investigation or other proceeding, the taxpayer should provide relevant records in the required manner.
Key Difference Between Original and Reproduced Records
The primary purpose of Section 145 is to avoid making the original physical document the only acceptable form of evidence in GST proceedings.
The provision recognises:
- microfilms;
- reproductions of microfilm images;
- facsimile copies;
- computer-produced printed material; and
- electronically stored information, including hard copies.
These are treated as documents for GST purposes within the scope of the section.
Important Points to Remember About Section 145
The major points of Section 145 can be summarised as follows:
- Section 145 deals with admissibility of specified forms of documentary and electronic evidence.
- It is located in Chapter XXI of the CGST Act dealing with miscellaneous provisions.
- A microfilm of a document is covered.
- Reproduction of images contained in microfilm is also covered.
- A facsimile copy of a document is covered.
- Computer-produced printed material containing a statement is covered subject to prescribed conditions.
- Information stored electronically in a device or media is covered.
- Hard copies made from electronically stored information are also covered.
- The specified material is deemed to be a document for purposes of the CGST Act and Rules.
- Such material can be admissible in GST proceedings without further proof or production of the original, subject to the statutory requirements.
- Section 145(2) deals with a certificate when a statement is sought to be given in evidence by virtue of Section 145.
- The certificate identifies the document and describes how it was produced.
- The certificate may also provide particulars of the device involved in producing the document.
- The certificate is evidence of the matters stated in it.
- The person giving the certificate may state the matters to the best of that person’s knowledge and belief.
- Section 145 is relevant to the increasingly digital nature of GST records.
- Section 145 does not replace the record-maintenance requirements under Section 35.
- Section 36 separately deals with retention of accounts and records.
- Section 145 should be distinguished from Section 144, which deals with presumptions regarding certain documents.
- Section 145 should also be distinguished from Section 136, which deals with the relevancy of specified statements made in response to summons.
- Section 145 is an evidentiary provision and does not itself determine whether a tax liability exists.
- Businesses should maintain reliable, complete and traceable electronic records so that relevant information can be produced when required.
👉 Read More → Section 145 – Admissibility of micro films, facsimile copies and computer printouts
Conclusion
Section 145 of the CGST Act recognises the reality that business records are not always maintained in the form of original physical documents. Modern businesses use accounting software, ERP systems, electronic storage, digital records and other technologies to create and preserve information.
The section therefore provides that specified forms of information, including microfilms, reproductions of microfilm images, facsimile copies, computer-produced printed material and electronically stored information, can be treated as documents for the purposes of the CGST Act and Rules.
One of the most important features of Section 145 is that the specified material can be admissible in GST proceedings without further proof or production of the original, subject to the requirements of the section. This helps GST authorities and taxpayers use documentary evidence in a practical manner where the original physical document may not be immediately available.
Section 145(2) also provides an important certificate mechanism. Where a statement is sought to be given in evidence by virtue of Section 145, the certificate identifies the relevant document, explains how it was produced and, where appropriate, provides particulars of the computer or device involved in its production.
For businesses, the practical lesson is that electronic GST records should be maintained carefully and systematically. Section 145 makes electronic information relevant for evidentiary purposes, but businesses must still comply with the separate requirements concerning maintenance and retention of accounts and records under Sections 35 and 36.
Section 145 should therefore be understood as an important part of the GST law’s documentary and evidentiary framework. It helps ensure that the transition from paper-based records to digital business records does not prevent relevant information from being used in GST proceedings.
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