Conditions, safeguards and procedures for issue of invoices, preserving records in electronic form and authentication of records & invoices by digital signatures - Class 2 or Class 3 Digital Signature Certificate duly issued by the Certifying Authority in India shall be used. - 18/2015 - Central Excise - Non Tariff

Digital signature requirement: higher assurance certificates required for electronic invoices, with prior notification and multi year record retention.

Assessees must use Class 2 or Class 3 Digital Signature Certificates issued in India and notify jurisdictional officers of designated users and certificate details; maintain separate electronic records by factory or registration; produce electronically readable records and invoices on official request; provide verified printouts during enquiries or audits; and preserve backups with retention for a multi year period after the relevant financial year.