Different Authorized signs in excise invoices

[Mathurthi RamKumar]

Dear All,

Greetings.. Kindly clarify me if two different authorized signs are allowed for excise invoices?

Regards

M.RamKumar

[MUKUND THAKKAR]

More than one person can signs excise invoice subject to intimation of authorised signatory with the dept.

[Mathurthi RamKumar]

Dear Sir,

Thanks for quick reply. Is there any rule? Kindly mention. Actually my problem is we issue 4 copies of invoices. 2 at factory and another 2 at HO. Can two authorized persons signatures allowed for above case?

Regards

M.RamKumar

[MUKUND THAKKAR]

At present you are doing which has totaly wrong, diffrent authorised person can signs only one set of invoice (all copies) , in your case one set singed by two different athorised persons is not allow as per law.if buyer range office sending for cross verification for correct availment of cenvat credit and find that signs is differ than you will have to face problem. please check with your commissionrate they were issued tradenotice in connection of procdure.

[KASTURI SETHI]

The querist has got timely and right advice from Sh.Mukund Thakkar, Sir. Had this wrong practice been continued, he would have been in trouble.

[Ganeshan Kalyani]

Sir, the instant reply is received in this Forum (TMI) only. The querist are happy with such instant replies. Most of the querist are visiting time and again which proves that their problems are resolved here instantly and satisfactorily.

[KASTURI SETHI]

Of course, Sir.

[Mathurthi RamKumar]

Dear Sir,

Thank you for valuable information. Regarding above problem we want to go digital signature option as per new rule 11. Below points wants clarity.

1. Can DS will use different places or only one place.

2. If invoice have modification after reach the customer, what steps should take.

3. After DS manual signature needed or not.

Kindly advise.

Thanks in advance.

Regards

M.RamKumar

[Ganeshan Kalyani]

Sir,

1) DS is generally sought in the name of authorized signatory who is in charge of a particular manufacturing plant.

2) Corrections on invoice invites auditor's attention. The difference is adjusted via debit/credit note.

3) it is optional.

Thanks.

[YAGAY and SUN]

If duty is paid, then, procedural lapses can be condoned.

[Ganeshan Kalyani]

Sir, Yes procedural lapses is challengable. Also the provison of computerised billing made life easy. The remake is mentioned as 'the document is signed digitally so no signature is required. Thanks.

AI Summary

Authorized signatory on excise invoices: multiple signatories allowed with departmental intimation; each full invoice set must bear the same signatory.
More than one authorised signatory may be used for excise invoices subject to departmental intimation, but each copy within a single invoice set must be signed by the same authorised person; different persons signing different copies of the same set is noncompliant. Digital signatures are typically issued in the name of the plant authorised signatory and remove the need for manual signatures. Invoice corrections should be made by debit or credit notes, and procedural lapses can sometimes be condoned if duty is paid.