Section 145 recognizes modern methods of maintaining business records and provides legal validity to electronic and reproduced documents during GST proceedings. In today's digital environment, businesses increasingly maintain invoices, accounts, contracts, and transaction records in electronic formats rather than traditional paper documents. This section ensures that such records can be relied upon as evidence.

The provision states that microfilms, facsimile copies of documents, computer printouts, scanned copies, and other electronically stored records shall be admissible as evidence in proceedings under the CGST Act. These records are treated similarly to original documents, subject to prescribed conditions regarding their authenticity and reliability.

The objective of this section is to facilitate efficient tax administration and acknowledge technological advancements in record keeping. It eliminates the need for taxpayers and authorities to maintain extensive physical records and supports the Government's vision of a digitally driven GST ecosystem. Since GST compliance itself is largely electronic, the legal recognition of digital records is essential for audits, investigations, assessments, adjudication proceedings, and litigation.

The provision also helps reduce disputes regarding the evidentiary value of electronic documents. Courts and tax authorities can rely upon computerized records, provided they are maintained in the ordinary course of business and satisfy legal requirements regarding authenticity.

This section has become increasingly important as businesses adopt cloud-based accounting systems, enterprise resource planning (ERP) software, and electronic invoicing mechanisms.

Example:
A taxpayer maintains all invoices through accounting software. Computer-generated printouts of those invoices can be produced as valid evidence before GST authorities.

Key Point:
Electronic records and computer-generated documents are legally admissible evidence.

In One Line:
Digital records and computer printouts have the same evidentiary value as original documents under GST.