Digital signature on invoices: procedures require class 2/3 certificates, pre intimation, electronic verification and record production on request. The Board requires assessees using digital signatures to employ class 2 or class 3 certificates from licensed Indian Certifying Authorities and to intimate authorised signatory details to the jurisdictional Deputy/Assistant Commissioner at least fifteen days in advance. Separate electronic records must be maintained per factory; specified electronic records and digitally signed invoices must be produced upon request by email or on a readable storage device. Central Excise officers may require printouts, verify authenticity electronically, and may resume documents under Section 14 after verification. Assessees must maintain appropriate backups. A verification procedure using PDF validation pop ups, signature status, modification history and the signer's certificate is prescribed.
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 on invoices: procedures require class 2/3 certificates, pre intimation, electronic verification and record production on request.
The Board requires assessees using digital signatures to employ class 2 or class 3 certificates from licensed Indian Certifying Authorities and to intimate authorised signatory details to the jurisdictional Deputy/Assistant Commissioner at least fifteen days in advance. Separate electronic records must be maintained per factory; specified electronic records and digitally signed invoices must be produced upon request by email or on a readable storage device. Central Excise officers may require printouts, verify authenticity electronically, and may resume documents under Section 14 after verification. Assessees must maintain appropriate backups. A verification procedure using PDF validation pop ups, signature status, modification history and the signer's certificate is prescribed.
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