Hi,
I recently received my GST number and started exporting IT services to an international client under LUT and I issue invoices every month. I had 2 queries:
1) Is it mandatory to sign the Tax Invoices?
2) If yes for signing, then can I upload my signature (like a scanned copy of my signature) and attach it to the invoices digitally or is it mandatory to print the invoice and sign it manually?
Help is much appreciated! Thanks a lot
GST invoices require manual signatures or proper digital signatures, scanned signatures insufficient under Section 31 CGST Act A registered person queried whether GST tax invoices must be signed and if scanned signatures are acceptable for IT service exports under LUT. Legal experts clarified that Section 31 of CGST Act 2017 and Rule 46 require invoice signatures, but electronic invoices under IT Act 2000 are exempt from signature requirements. Digital signatures are permitted, but scanned signature copies don't qualify as valid digital signatures. The consensus indicates three options: manual signing, proper digital signatures, or electronic invoices compliant with IT Act 2000 provisions, with scanned signatures being legally insufficient. (AI Summary)
TaxTMI 
TaxTMI 
