Digital signature on invoices permitted alongside manual signature; dual-authenticated invoices remain valid for CENVAT credit. A circular clarifies that a manufacturer or service provider who elects to authenticate invoices by digital signature may print and manually sign copies of those digitally signed invoices for recipients unable to accept electronic invoices; such dual-authenticated invoices conform with the applicable excise and service tax invoicing rules and are valid for claiming CENVAT credit.
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 permitted alongside manual signature; dual-authenticated invoices remain valid for CENVAT credit.
A circular clarifies that a manufacturer or service provider who elects to authenticate invoices by digital signature may print and manually sign copies of those digitally signed invoices for recipients unable to accept electronic invoices; such dual-authenticated invoices conform with the applicable excise and service tax invoicing rules and are valid for claiming CENVAT credit.
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