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[Cites 0, Cited by 0] [Section 145(2)] [Section 145] [Entire Act]

State of Telangana - Subsection

Section 145(2)(b) in Telangana Goods and Services Tax Act, 2017

(b)giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.