Manual Signatures on digitally signed invoices for taking CENVAT credit
NOTIFICATION No. 18/2015-CE (NT) dated 06.07.2015 specified conditions, safeguards and procedures in relation to authentication of invoices by digital signatures.
Representations have been received from the trade requesting for clarification on whether a manufacturer who opts to authenticate invoices with digital signature can simultaneously also authenticate invoices by manual signature. The need for the trade to simultaneously use digital and manual signature arises because many of the customers of a manufacturer or service provider, who receive goods and services under cover of an invoice authenticated by a digital signature, may not have the requisite information Technology infrastructure to accept or receive such invoices electronically. In such situations they demand manually authenticated invoices from manufacturers or service providers who otherwise issue digitally signed invoices.
The Board proposes to issue a Circular to clarify that a manufacturer or a service provider who opts to issue invoices authenticated by digital signature may print a copy of such invoice and sign them manually, in terms of rule 11 of Central Excise Rules and Rule 4A and 4B of Service Tax Rules as the case may be, and forward the same to such customers who are unable to accept or receive the digitally signed invoices. Such invoices in effect would be authenticated by two signatures, digital signature as well as manual signature and would be in conformity with rule 11 of Central Excise Rules, 2002 or Rule 4A,4B and 4C of the Service Tax Rules,1994. Such invoices would also be a valid document to avail CENVAT credit.
Board requests feedback on the proposal from officers and Trade by 30th June, 2016.
Please also see
1. - 07.07.2015
2. - 08 07 2015
CBEC Letter in F.No.201/04/2016-CX.6., Dated: June 15 2016