REQUIREMENT TO SIGN GST E-INVOICE

[SOPL SOPL]

Dear Sir/Madam

Is it mandatory to sign Gst E-invoice by the Supplier or his authorised representative?

Some of our suppliers simple forwarding the Gst E-Invoice generated from E-Invoice website(i.e PDF file generated after E-Invoicing Process) with out further signing the same.

This E-invoice has no sign,no entity seal,not on company letter head,no logo,no remarks,no bank details,no terms of payment,no PO reference etc. With out these additional details these E-Invoices have less value to us.

For your reference--

Rule 46 of CGST Rules,2017 ,inter alia requires, following

(q) "signature or digital signature of the supplier or his authorised representative"

(r) "Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48"

Rule 48(4) "The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification"

Rule 48(5) "Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice"

Fifth proviso to Rule 46 says "Provided also that 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)"

AI Summary

Signature requirement for e-invoice: suppliers remain legally responsible despite unsigned electronic invoices under applicable law.
Whether a supplier must sign a GST e invoice depends on Rule 48(4) requiring e invoices through the portal with an Invoice Reference Number and Rule 46's requirement of a signature or digital signature, subject to the fifth proviso which exempts signatures for electronic invoices issued in accordance with the Information Technology Act; commentators note signature remains advisable for business protection, but many view physical signature as not mandatory while supplier liability persists.