Circular No.ES/ 47 /2016-17 July 20, 2016
To: Members of the Council
Sub: Manual signatures on digitally signed invoices
Dear Member,
This is to inform you that the Central Board of Excise and Customs(CBEC) has issued Circular No. 1038/26/2016- CX dated 19th July, 2016, making amendments in Notification No.18/2015-Central Excise (NT) dated 06th July, 2015. CBEC has been receiving representations from members of trade requesting for clarification on whether a manufacturer can use digital and manual signature simultaneously.
CBEC has clarified the issue by stating 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 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 considered to be in conformity with rule 11 of Central Excise Rules, 2002 or Rule 4A and 4C of the Service Tax Rules, 1994. Such invoices would also be a valid document to avail CENVAT credit.
Members are requested to make a note of the above.
Thanking you,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
