Introduction of E invoice - Is it required Manual Signature (or) Digital signature

[venkataraman swaminathan]

Dear Sir

Good Morning

We are planning to implement E -INVOICE w.e.f.1.1.2021 , due to TTO Crossed 100 Crores .

In this connection , we request guidance about Signature in E invoice is mandatory or not.

1. After the E invoice implemented is it necessary to sign the Invoice by manually

(or) Digital signature to be introduced in our ERP System .

2. Without signing (either by manual or by digital) can we send our E Invoice (with QR Code ) to our customers

( Customers will avail ITC at their end) .

Request guidance please

thanks

V Swaminathan

[Rajagopalan Ranganathan]

Sir,

According to proviso 5 of rule 46 of CGST Rules, 2017 " the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). The E-invoice prepared under rule 48 (4) of CGST Rules,2017 will be treated as an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

[CA HemanthKumar]

Agreed with the views of Sri.Rajagopalan Ranganathan Sir.

Signature or digital signature will not be required for an e-invocie. However, there may be some vendors who will insist for signature of the issues for payment purposes. In order to avoid such issues, better to get it signed with DSC or physical signature.

Regards

CA Hemanth Kumar

[YAGAY andSUN]

Manual or Digital Signature, both are valid, provided put by authorized signatory of an Organization.

AI Summary

E invoice signature requirement: no statutory signature needed when issued as an electronic invoice under the IT Act. The signature or digital signature of the supplier or an authorised representative is not required where an invoice is issued as an electronic invoice in accordance with the Information Technology Act, 2000; an e invoice prepared under rule 48(4) is treated as an electronic invoice under the Act. Commercial practices may still prompt parties to use physical or digital signatures, which remain valid if applied by an authorised signatory.