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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
CIRCULAR NO. 1038/26/2016-CX
NEW DELHI, Dated: July 19, 2016
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 lo 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 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, 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 be brought to the
notice of the Board. Hindi version would follow.
F.No.224/44/2014-CX.6
(Shankar Prasad Sarma)
Under Secretary (CX.6)
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