TaxTMI 
TaxTMI 
Dear Experts,
We have already digital signature certificate for dealing with DGFT department. Can the same may be used for Central excise & service tax records & signature, if yes, please suggest how it can be used.
Digital signature certificate
16 Jan 2016 
7 Replies 
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Digital signature authentication permitted for invoices under Central Excise rules; electronic records allowed but not for job work challans.
Sub rule (8) of rule 11, Central Excise Rules, 2002 permits authentication of manufacturer invoices by digital signature, with the proviso that a digitally signed duplicate for the transporter must be accompanied by a hard self attested copy. Sub rule (9) authorises notifications prescribing conditions and procedures and adopts IT Act definitions. Administrative instructions dated 6 July 2015 set out maintenance and verification procedures. A DGFT digital certificate is not generally acceptable for Central Excise except for imports; electronic records may be used for job work records, but digital signatures cannot be used for job work challans not issued under rule 11. (AI Summary)
Sub rule (8) of rule 11, Central Excise Rules, 2002 permits authentication of manufacturer invoices by digital signature, with the proviso that a digitally signed duplicate for the transporter must be accompanied by a hard self attested copy. Sub rule (9) authorises notifications prescribing conditions and procedures and adopts IT Act definitions. Administrative instructions dated 6 July 2015 set out maintenance and verification procedures. A DGFT digital certificate is not generally acceptable for Central Excise except for imports; electronic records may be used for job work records, but digital signatures cannot be used for job work challans not issued under rule 11. (AI Summary)