Digital Signature - Excise records

[Rajan Rajan]

We want to apply for digital signature for all excise records .Is there any application /provision in excise and where to apply. Please provide details.

[Rajagopalan Ranganathan]

Sir,

Rule 11 of Central Excise rules, 2002 simply states that the invoice issued by a manufacturer is to be signed by the owner of the factory or his authorized agent. It did not preclude signing the document digitally. Therefore you inform your Range officer that you are going to issue digitally signed invoices with effect from so and so date. There is no bar to sign the invoice digitally under Rule 11 of Central Excise rules, 2002. This is my opinion.

[PAWAN KUMAR]

Dear Sir,

Digital Signature Certificate can be obtained from the department which enables the assessee to tranact over internet i.e. on ACES only. For details procedure please read the Public Notice No.08/2006 dated 12.06.2006 of Delhi-IV commissionerate (RK Jain's Central Excise Manual Page No.6.169).

AI Summary

Digital signature: invoices may be issued electronically under excise rules, notify range officer and obtain DSC for ACES transactions. An invoice must be signed by the owner or authorized agent, but that requirement does not preclude the use of a digital signature; notify the range officer of the commencement date for digitally signed invoices. A Digital Signature Certificate may be obtained from the designated certifying authority to transact on ACES, with procedural guidance available in the relevant public notice and commissionerate guidance.