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        Case ID :
        Service Tax

        Whether records can be preserved in electronic form? if yes, what procedure is need to be followed for keeping them in electronic form?

        1 April, 2015

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        15 - Records and document

        Yes. W.e.f. 01-3-2015 vide notification 5/2015-ST, dated 01-3-2015, records can be preserved in electronic form. The condition for keeping them in electronic form is that every page of the record shall be authenticated by way of a digital signature. Also Board has power to notify the conditions, safeguards and procedure to be followed by an assessee while preserving digitally signed records.

        Electronic preservation of records permitted subject to every page being authenticated by digital signature and prescribed safeguards. Preservation of records in electronic form is permitted provided each page of the record is authenticated by a digital signature, and the Board may prescribe further conditions, safeguards and procedures for maintaining digitally signed records.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Electronic preservation of records permitted subject to every page being authenticated by digital signature and prescribed safeguards.

                          Preservation of records in electronic form is permitted provided each page of the record is authenticated by a digital signature, and the Board may prescribe further conditions, safeguards and procedures for maintaining digitally signed records.


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