Procedure for use of digital signature on records and invoices-reg.

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....sp;              New Delhi, dated the 27th March, 2015 To       Members/ Representatives of the Trade,       Principal Chief/ Chief Commissioners of Central Excise (All) and       Principal Chief/ Chief Commissioners of Central Excise and Service Tax (All) Sub: Procedure for use of digital signature on records and invoices-reg. Madam/ Sir,            Kind attention is drawn to Hon'ble Finance Minister's Budget Speech on the facility of maintenance of records in electronic form and authentication of records by Digital Signature for Ce....

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.... the said rules) the Central Board of Excise and Customs hereby specifies the following conditions, safeguards and procedures for issue of invoices and preserving records in electronic form and authentication of records and invoices by digital signatures:- 1. All assesses proposing to use digital signature shall use class 2 or class 3 Digital Signature Certificate duly issued by the licensed Certifying Authority in India. 2. (i) Assesses proposing to use digital signatures shall intimate the following details to the jurisdictional Deputy/ Assistant Commissioner at least 15 days in advance with copy to the jurisdictional Superintendent:- a) name, e-mail id, office address and designation of the person authorized to....

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.... after verifying the correctness of the same in electronic format. The print outs of such electronic records shall be signed by the assesse or any other person authorized by the assesse in this regard, if so requested by the Central Excise officer. 6. Every assessee/ taxpayer opting to maintain records in electronic form shall ensure that appropriate backup of electronic records is maintained and preserved. [F. No. 224/44/2015-CX.6] (Rohan) Under Secretary to the Government of India To F. No. 224/44/2014-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Circular No......2015-CX dated the March, 2015 Principal Chief Commissioners / Chief Comm....

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.... format or the hard copy of invoices and documents may contain a web link where the documents or invoices are stored by the assessee, which can be accessed using the web link for verification. Assessee shall either provide access to the website of the company for verification or forward the digitally signed invoice or document on requisition by the Central Excise officer for verification. b) The contents of a digitally signed document or invoice can be verified as follows: i) Automatic pop-up of message once a digitally signed invoice is opened for the first time: Whenever a document/ invoice containing a valid digital signature is opened in a pdf format, a pop up will automatically appear on the computer screen ....