Authentication by digital signature

[Guest]

Dear Sir,

As per amended provision of Central excise rules 2015, regarding digital authentication is it mandatory or Hand written signature is ok. Further digital authentication means and please explain this statement which as follows:

If the

excise invoice is digitally authenticated, then a signed copy of the

duplicate copy of Excise invoice meant for transportation of goods and

self attested by the manufacturer shall be used for transportation.Pls expalin,thanks and regards.

[Rajagopalan Ranganathan]

Sir,

Notification No. 8/2015-CE (NT) dated 1.3.2012 has amended rule 11 of Central Excise Rules, 2002 by inserting sub-rule 8 after rule 7. This means a manufacturer can issue an invoice signed by him manually or digitally. The option lies with the manufacturer. Since a new sub-rule 8 has been inserted in rule 11 enabling a manufacturer to issue digitally signed invoice. it did not preclude a manufacturer from issuing an invoice signed manually.

[DR.MARIAPPAN GOVINDARAJAN]

Thanks for your explanation in this subject.

[YAGAY andSUN]

Dear Sandesh,

It is an Option, not the Compulsion.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Digital authentication allowed as an option for excise invoices; handwritten signatures remain valid and transport duplicates must be self attested. The amended rule permits a manufacturer to issue excise invoices either with a digital signature or with a handwritten signature, leaving the option to the manufacturer; if an invoice is digitally authenticated, the duplicate copy used for transportation must be a signed duplicate and self attested by the manufacturer.