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of <h1>India's Central Excise & Service Tax: Digital Invoicing, Record-Keeping, and Signature Rules Explained. Compliance Required in 15 Days.</h1> The notification outlines conditions and procedures for issuing invoices, preserving records electronically, and using digital signatures under the Central Excise and Service Tax rules in India. Assessees must use a Class 2 or Class 3 Digital Signature Certificate issued by an Indian Certifying Authority and notify the relevant Central Excise authorities with specific details at least fifteen days in advance. Separate electronic records are required for each factory or service tax registration. Assessees must provide records electronically upon request and maintain backups for five years. The notification is effective from its publication date in the Official Gazette.
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