TaxTMI 
TaxTMI 
Introduction of E invoice - Is it required Manual Signature (or) Digital signature
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....ntroduction of E invoice - Is it required Manual Signature (or) Digital signature<br> Query (Issue) Started By: - venkataraman swaminathan Dated:- 26-12-2020 Last Reply Date:- 2-1-2021 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Dear Sir Good Morning We are planning to implement E -INVOICE w.e.f.1.1.2021 , due to TTO Crossed 100 Crores . In this connection , we request guidance abou....
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....t Signature in E invoice is mandatory or not. 1. After the E invoice implemented is it necessary to sign the Invoice by manually (or) Digital signature to be introduced in our ERP System . 2. Without signing (either by manual or by digital) can we send our E Invoice (with QR Code ) to our customers ( Customers will avail ITC at their end) . Request guidance please thanks V Swaminathan ....
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....Reply By Rajagopalan Ranganathan: The Reply: Sir, According to proviso 5 of rule 46 of CGST Rules, 2017 " the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). The E-invoice prepared under rule 48 (4) of ....
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....CGST Rules,2017 will be treated as an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). Reply By CA HemanthKumar: The Reply: Agreed with the views of Sri.Rajagopalan Ranganathan Sir. Signature or digital signature will not be required for an e-invocie. However, there may be some vendors who will insist for signature of the issues for paym....
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....ent purposes. In order to avoid such issues, better to get it signed with DSC or physical signature. Regards CA Hemanth Kumar Reply By YAGAY andSUN: The Reply: Manual or Digital Signature, both are valid, provided put by authorized signatory of an Organization.<br> Discussion Forum - Knowledge Sharing ....