Digital signature authentication required for invoices and consignment notes, with Board-prescribed conditions and a narrow online exception. Invoices, bills, challans under rule 4A and consignment notes under rule 4B must be authenticated by a digital signature; the Board may notify the conditions, safeguards and procedure for issuing digitally signed invoices, and a limited exception allows certain non-taxable territory online service providers to issue online invoices without digital signature for a transitional period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Digital signature authentication required for invoices and consignment notes, with Board-prescribed conditions and a narrow online exception.
Invoices, bills, challans under rule 4A and consignment notes under rule 4B must be authenticated by a digital signature; the Board may notify the conditions, safeguards and procedure for issuing digitally signed invoices, and a limited exception allows certain non-taxable territory online service providers to issue online invoices without digital signature for a transitional period.
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