PRESUMPTION AS TO DOCUMENTS IN GST LAW
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 10-3-2018<\/p>\n
Meaning of Document
\nThe term 'document' has been defined in section 2(41) of the CGST Act, 2017 to include:
\n * Written or printed
\n * Record of any sort and
\n * Electronic record as defined in the Information Technology Act, 2000
\nMeaning of Presumption
\nThe term 'presumption' has not been defined under the GST Act. The dictionary meaning of this term is
\n * A conclusion made as to the existence or non existence of a fact
\n * That must be drawn from other evidence
\n * That is admitted and proven to be true.
\nThus, presumption can be understood as an inference of a fact drawn from another known fact.
\nIn certain c<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n natures and attestation on such documents made by such person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n document and included in a printed material produced by a computer produced by a computer subject to prescribed conditions or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" PRESUMPTION AS TO DOCUMENTS IN GST LAWBy: – Dr. Sanjiv Agarwal Goods and Services Tax – GSTDated:- 10-3-2018 Meaning of Document The term 'document' has been defined in section 2(41) of the CGST Act, 2017 to include: * Written or printed * Record of any sort and * Electronic record as defined in the Information … Continue reading “PRESUMPTION AS TO DOCUMENTS IN GST LAW”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10818","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10818"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10818\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(b) Admit the documents as evidence whether it is duly stamped or not, if such document is otherwise admissible
\nIt may be noted that this provision is rule of evidence and rebuttable presumption which can be proved by the accused that it is not genuine and should not be accepted as evidence.
\nAdmissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence
\nThe term micro films has not been defined under the CGST Act. As per the free dictionary, it means a film on which printed materials are photographed at greatly reduced size for ease of storage.
\nThe phrase 'Facsimile Copies of Documents' has not been defined under the <\/p>\n
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\n(d) Any information stored electronically on a device or a media, including any hard copies made of such information
\nCertificate to be considered as evidence for proceedings under GST
\nIn any proceeding where it is desired to give a statement in evidence as provided in section 145(2) of the CGST Act, a certificate doing any of the following things shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
\n(a) Identifying the document containing the statement and describing the manner in which it was produced
\n(b) Giving particulars of any device involved in prod<\/p>\n
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