https://www.taxtmi.com/article/detailed?id=6358 Use of digital signatures and electronic preservation of records under central excise and service tax is permitted subject to conditions: assessees must use Class 2 or Class 3 DSCs issued by an Indian Certifying Authority, intimate authorised signatory and certificate details to the jurisdictional AC/DC and notify changes within the prescribed period. Separate electronic records must be maintained for each factory or registration. On officer request, records must be produced electronically or on a storage device and signed printouts may be required; appropriate backups must be preserved for the notified retention period. en-us Tue, 28 Jul 2015 06:42:30 +0530 Tue, 28 Jul 2015 06:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6358 Use of digital signatures and electronic preservation of records under central excise and service tax is permitted subject to conditions: assessees must use Class 2 or Class 3 DSCs issued by an Indian Certifying Authority, intimate authorised signatory and certificate details to the jurisdictional AC/DC and notify changes within the prescribed period. Separate electronic records must be maintained for each factory or registration. On officer request, records must be produced electronically or on a storage device and signed printouts may be required; appropriate backups must be preserved for the notified retention period. Articles Service Tax Tue, 28 Jul 2015 06:42:30 +0530 https://www.taxtmi.com/article/detailed?id=6358