Conditions, safeguards and procedures for issue of invoices, preserving records in electronic form and authentication of records & invoices by digital signatures - Class 2 or Class 3 Digital Signature Certificate duly issued by the Certifying Authority in India shall be used.

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....E PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 18/2015-Central Excise (N.T.) New Delhi, the 6th July, 2015 G.S.R. (E).____In pursuance of sub-rule (5) of rule 10 and sub-rule (9) of rule 11 of the Central Excise Rules, 2002 made under ....

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....stant Commissioner of Central Excise, at least fifteen days in advance:- a) name, e-mail id, office address and designation of the person authorised to use the digital signature certificate; b) name of the Certifying Authority; c) date of issue of digital certificate and validity of the digital signature with a copy of the certificate issued by the Certifying Authority along with the complet....

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....cer, produce the specified records in electronic form and invoices through e-mail or on a specified storage device in an electronically readable format for verification of the authenticity of the document and the request for such records and invoices shall be specified in the letter or e-mail by the Central Excise Officer. 5. A Central Excise Officer, during an enquiry, investigation or audit, in....