Section 145 of CGST Act, 2017 : Section 145: Admissibility Of Micro Films, Facsimile Copies Of Documents And Computer Printouts As Documents And As Evidence

Explanation using Example

Imagine a business owner, Mr. Sharma, who is undergoing a tax audit for his company under the Central Goods and Services Tax (CGST) Act, 2017. The tax authorities are investigating the accuracy of the GST returns filed by his company.

In the course of the audit, the authorities request various documents as evidence for the transactions reported in the GST returns. Mr. Sharma has maintained all his business records electronically and has the invoices and bank statements stored on his company's computer system.

Under Section 145 of the CGST Ac...

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