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<h1>New Circular: Maintain Records Digitally with Class 2/3 Signatures; Separate Records Needed Per Registration.</h1> The circular issued by the Central Board of Excise and Customs outlines procedures for maintaining records in electronic form and authenticating them with digital signatures. Assessees opting for digital signatures must use Class 2 or Class 3 certificates and provide relevant details to the jurisdictional authorities. Separate records are required for each factory or service tax registration. Central Excise Officers may request printouts of electronic records for verification. Verification of digitally signed documents involves checking digital signatures via a computer system. The document details the steps for verifying the authenticity and modification history of digitally signed invoices and documents.