https://www.taxtmi.com/article/detailed?id=6339 Provisions permit issuance of electronic invoices authenticated by Class 2 or Class 3 Digital Signature Certificates issued by an Indian Certifying Authority, with mandatory intimation of authorised signatory and certificate details to the jurisdictional Central Excise officer and prescribed procedures for invoice verification. Assessees maintaining electronic records must keep separate records per factory or registration, preserve backups for the retention period, produce specified records or invoices in electronically readable format or on a storage device on request, and furnish signed printouts after electronic verification when directed during enquiries, investigations or audits. en-us Thu, 16 Jul 2015 08:40:15 +0530 Thu, 16 Jul 2015 08:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6339 Provisions permit issuance of electronic invoices authenticated by Class 2 or Class 3 Digital Signature Certificates issued by an Indian Certifying Authority, with mandatory intimation of authorised signatory and certificate details to the jurisdictional Central Excise officer and prescribed procedures for invoice verification. Assessees maintaining electronic records must keep separate records per factory or registration, preserve backups for the retention period, produce specified records or invoices in electronically readable format or on a storage device on request, and furnish signed printouts after electronic verification when directed during enquiries, investigations or audits. Articles Service Tax Thu, 16 Jul 2015 08:40:15 +0530 https://www.taxtmi.com/article/detailed?id=6339