TaxTMI 
TaxTMI 
Hi
Could anybody clarify the Validity of of input Vat credit on the digitally singed invoice copy, Is there any circular/GO for the same.
S.Hariharan
Emerson
Input credit eligibility on Digitally signed invocie
21 Dec 2016 
3 Replies 
1334 Views Asked by
Input Tax Credit: digitally signed invoices do not bar credit if tax payment and supplier deposit obligations are met.
Input tax credit is available where the tax has been paid to the supplier and the supplier deposits the tax collected; the statute cited does not require that the invoice be manually signed, so a digitally signed invoice does not, by itself, defeat entitlement to input tax credit provided statutory conditions and payment/deposit obligations are satisfied. (AI Summary)
Input tax credit is available where the tax has been paid to the supplier and the supplier deposits the tax collected; the statute cited does not require that the invoice be manually signed, so a digitally signed invoice does not, by itself, defeat entitlement to input tax credit provided statutory conditions and payment/deposit obligations are satisfied. (AI Summary)