Whether Electronic sign on GST Tax Invoice are Valid

By | May 25, 2018
Print Friendly, PDF & Email
(Last Updated On: May 25, 2018)

ELECTRONIC SIGNATURE ON INVOICES

Video Tutorial on Electronic signatures on Tax Invoice

[ Join online GST Course by CA Satbir Singh ]


Whether scanned images of signature inbuilt in billing software is a valid signature as per Rule 46 of CGST Rules 2017 relating to GST Tax Invoicing. 

Answer : Signature in built in billing sofware using DSC is valid but without DSC is not valid.

Always ensure that you receive properly signed invoices from Supplier to claim ITC under GST

Relevant Rule 46 of CGST Rules 2017

Tax invoice

46. Subject to rule 54, 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:

Manual signatures on digitally signed invoices : CBEC Clarify

GST Tax Invoice Free Study Material  

Topic wise Commentary on GST Act of India

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

One thought on “Whether Electronic sign on GST Tax Invoice are Valid

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

Leave a Reply

Your email address will not be published. Required fields are marked *