Who Can Sign GST Tax Invoices

By | August 24, 2018
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(Last Updated On: August 24, 2018)

Who Can Sign GST Tax Invoices

Can a Regular employee signed the Tax Invoice. If the same person not authorized under GST Registration form ?

Thus if regular Employee details not added in GST registration form as authorized representative….he can not issue invoices

If invoices are signed by the employees of assessee who is not authorised as per GSTN Portal may liable for penalty under section 122 of the CGST Act,2017 of Rs. 10,000

 

Rule 46 of CGST Rules

……a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,—

……

(q) signature or digital signature of the supplier or his authorised representative:

 

The details of authorised representative needs to be given in GST registration form

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2 thoughts on “Who Can Sign GST Tax Invoices

  1. Pingback: GST Tax Invoice : Free Study Material - Tax Heal

  2. Pingback: Handwritten GST number on invoice is allowed ? - Tax Heal

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