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    <title>Introduction of E invoice - Is it required Manual Signature (or) Digital signature</title>
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    <description>The signature or digital signature of the supplier or an authorised representative is not required where an invoice is issued as an electronic invoice in accordance with the Information Technology Act, 2000; an e invoice prepared under rule 48(4) is treated as an electronic invoice under the Act. Commercial practices may still prompt parties to use physical or digital signatures, which remain valid if applied by an authorised signatory.</description>
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      <description>The signature or digital signature of the supplier or an authorised representative is not required where an invoice is issued as an electronic invoice in accordance with the Information Technology Act, 2000; an e invoice prepared under rule 48(4) is treated as an electronic invoice under the Act. Commercial practices may still prompt parties to use physical or digital signatures, which remain valid if applied by an authorised signatory.</description>
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