Digital Signature of c form issued under tnvat

[EMERSON EMERSON]

Sir

We are generating c form on quarterly basis using TNVAT new portal. Can the c form be issued using Digital signature, is there any circular/notification for the same.

Kindly advise

S.Hariharan

[Ganeshan Kalyani]

In my view there is no provision for form c to issue digitally signed.

[YAGAY andSUN]

Guideline issued by TN VAT Department in this regard in January 2015 but for accessing of TNVAT Department website.

Commercial Taxes Department
Government of Tamil Nadu
Tamil Nadu VAT Implementation,
Guide for Using Digital Signature Certificate (DSC)
January, 2015
Version 1.0

AI Summary

Digital signature for Form C uncertain: no express provision allowing digitally signed Form C, only portal DSC guidance. The statutory position is that there is no express provision permitting issuance of Form C using a digital signature, although the Tamil Nadu Commercial Taxes Department has issued administrative guidance on use of Digital Signature Certificates for accessing the TNVAT online portal, which relates to portal interaction and not to authorising digitally signed issuance of Form C.