GST Tax Invoices to be Signed or Not

[Shrey Shah]

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

AI Summary

Invoice signature requirement: invoices must bear supplier signature unless issued electronically under the IT Act, or signed digitally.
Signature requirements for GST tax invoices require supplier signature unless the invoice is issued electronically under the Information Technology Act, in which case no signature or digital signature is required. Where a signature is necessary, compliance may be achieved by a manual handwritten signature or a valid digital signature; a scanned image of a handwritten signature attached to an electronic invoice is not a valid digital signature and does not meet Rule 46 requirements.