Digital signature verification procedures enable authentication and integrity checks of electronically maintained tax records for compliance verification. Assessees may maintain electronic records and authenticate records and invoices using Class 2 or Class 3 Digital Signature Certificate from an Indian certifying authority, must intimate authorised signatory details to the jurisdictional officer, and maintain separate electronic records for each factory or registration. A Central Excise Officer may requisition printouts of electronic records for verification and the procedure for validating digitally signed documents requires internet-enabled access to stored files, inspection of signature properties and modification history, and the option to add verified signers to a list of trusted certificates.
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 verification procedures enable authentication and integrity checks of electronically maintained tax records for compliance verification.
Assessees may maintain electronic records and authenticate records and invoices using Class 2 or Class 3 Digital Signature Certificate from an Indian certifying authority, must intimate authorised signatory details to the jurisdictional officer, and maintain separate electronic records for each factory or registration. A Central Excise Officer may requisition printouts of electronic records for verification and the procedure for validating digitally signed documents requires internet-enabled access to stored files, inspection of signature properties and modification history, and the option to add verified signers to a list of trusted certificates.
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