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-Invoices Under GST: Signatures Not Mandatory Per CGST Rules 2017; Digital or Manual Accepted for Vendor Payments A user inquired whether manual or digital signatures are required on e-invoices under the Goods and Services Tax (GST) framework. In response, it was clarified that, according to the CGST Rules, 2017, signatures are not mandatory for e-invoices issued per the Information Technology Act, 2000. However, it was noted that some vendors might still require a signature for payment purposes, suggesting the use of a digital or physical signature to avoid complications. Another contributor confirmed that both manual and digital signatures are acceptable if done by an authorized signatory.