Process for verifying digitally signed documents - CBEC Instructions
CBEC by Notification No. 18/2015-C.E.(N.T.) dated 6th July, 2015 has prescribed conditions, safeguards and procedures for preserving records in electronic form and authentication of records by digital signatures. (Please see yesterday's DDT)
Now Board has prescribed the procedure for verification of digitally signed invoices and documents:
The process for verifying digitally signed documents or invoices requires a computer system with internet connection. Digitally signed invoices or documents either in PDF 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 this web link for verification. Assessee shall either provide access to the weblink of the company for verification or forward the digitally signed invoice or document by e-mail on requisition by the Central Excise Officer for verification.
The contents of a digitally signed document or invoice can be verified as follows:
Automatic pop-up of message once a digitally signed invoice is opened for the first time
1. 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 indicating the manner in which the digital signature of the person, who has signed the document, can be validated.
2. This pop-up would generally contain the messages "At least one signature has problems" and "Signature Panel".
3. Digital signature can be validated by clicking on the signature box, which has message "validity unknown" with a "?" stamp, generally appearing on the bottom right corner of the invoice.
4. This pop up will not appear where the sender creates only an image of the digital signature instead of digitally signing the invoice or document. Such an invoice or document will not be a valid digitally signed invoice or document.
Document modification
1. Once the signature box on digitally signed invoice or document is clicked, a window bearing title 'signature validation status' will appear to provide document modification history. This window will provide the information as to whether the document has been modified or not post signing of the document.
2. A tab bearing the title "Signature Properties" shall also appear on the same window and this tab once clicked, a window bearing the title "Signature Properties" will appear.
Access to key information from the signature panel and acceptance of signer post verification of necessary particulars
1. The "show signers' certificate" option appears on the "Signature Properties" window. On clicking it, various tabs will provide key information about the signer, validity and authenticity of the digital signature certificate, details about the agency that has issued the digital certificate, details about the certificate granted to such issuing agency etc.
2. After verifying various particulars (the name of the holder of the digital signature, the validity of the signature and details of issuance of the document) and being satisfied with the authenticity of the document, the Central Excise Officer may add the certificate in question to its list of trusted certificates by clicking the "trust" tab on the menu. By clicking ‘Add to trusted identities' the signer gets added as a trusted source and the process of verification is complete.
How many Central Excise Officers will be able to pass the above drill?
CBEC F. No. 224/44/2014-CX.6., Dated: July 06, 2015