https://www.taxtmi.com/article/detailed?id=9079 An electronic tax invoice will meet GST documentary requirements only if it is authenticated by a signature or digital signature that conforms to the Information Technology Act's reliability and security standards; mere remarks that a software generated invoice does not require a signature or use of scanned signature images do not establish the necessary authentication for claiming Input Tax Credit, whereas an invoice issued and authenticated in accordance with the IT Act and supported by the evidentiary presumptions in the Evidence Act may be admissible. en-us Thu, 16 Apr 2020 10:47:43 +0530 Thu, 16 Apr 2020 10:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9079 An electronic tax invoice will meet GST documentary requirements only if it is authenticated by a signature or digital signature that conforms to the Information Technology Act's reliability and security standards; mere remarks that a software generated invoice does not require a signature or use of scanned signature images do not establish the necessary authentication for claiming Input Tax Credit, whereas an invoice issued and authenticated in accordance with the IT Act and supported by the evidentiary presumptions in the Evidence Act may be admissible. Articles Goods and Services Tax - GST Thu, 16 Apr 2020 10:47:43 +0530 https://www.taxtmi.com/article/detailed?id=9079