TaxTMI 
TaxTMI 
Dear Sir
Please suggest - Can we take credit on digital signed invoices
If yes, Could any document would taken from Vendor prior to taken credit
Cenvat Credit on Digital Signed Invoice
30 Mar 2016 
8 Replies 
3877 Views Asked by
Digital signature on invoices: allows cenvat credit where supplier complies with notification conditions and invoice accompanies inputs.
Cenvat credit is allowable on digitally signed invoices that comply with statutory invoice content and Notification conditions; a hard copy of a digitally signed duplicate for the transporter must be used when required. Notification 18/2015 prescribes intimation of authorised signatory and certifying authority details to the jurisdictional Deputy/Assistant Commissioner and updating any changes; once the supplier files this intimation, digitally signed invoices can be issued without separate approval. Credit is available only on receipt of the invoice together with the input goods, not on invoice alone prior to receipt of inputs. (AI Summary)
Cenvat credit is allowable on digitally signed invoices that comply with statutory invoice content and Notification conditions; a hard copy of a digitally signed duplicate for the transporter must be used when required. Notification 18/2015 prescribes intimation of authorised signatory and certifying authority details to the jurisdictional Deputy/Assistant Commissioner and updating any changes; once the supplier files this intimation, digitally signed invoices can be issued without separate approval. Credit is available only on receipt of the invoice together with the input goods, not on invoice alone prior to receipt of inputs. (AI Summary)