Manual signatures on digitally signed excise invoices allowed under Central Excise / Service Tax Rules CBEC Circular No. 1038/26/2016-CX

Manual signatures on digitally signed excise invoices 

Circular No. 1038/26/2016-CX

F.NO. 224/44/2014-CX 6

New Delhi 191h July. 2016

Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All)
Principal  Commissioner of Central  Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All)
Web Master. CBEC


Sub: – Manual signatures on digitally signed invoices- reg.

Attention is invited to notification no. 18/2015-Central Excise (NT) dated 06.07.2015 by which conditions., safeguards and procedures in relation to authentication of invoices by digital signatures were specified. 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 has apparently arisen 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, do 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.

2. The issue has been  examined. It is hereby  clarified  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 and forward the same to such customers who arc 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 considered to be in conformity with rule II 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.

3. Difficulty, if any, in implementing the circular should lie brought to the notice of the Board.

Yours faithfully

Shankar Prasad Sarma
Under Secretary (CX.6)

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