F.NO 201/04/2016-CX.6
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
*************

Dated: 15th June, 2016

To,

Members/Representatives of the Trade,

Principal Chief/Chief Commissioner of Central Excise (All) and

Principal Chief/Chief Commissioner of Central Excise and Service Tax (All)

Sub: Request for comments on proposal to allow for manual signatures on digitally signed invoices as a valid document fur taking CENVAT credit-reg.

Madam/Sir,

Kind attention is invited to Notification No. 18/2015-CE (NT) dated 06.07,2015 by which conditions, safeguards and procedures in relation to authentication of invoices by digital signatures was specified.

2. 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,

3. In this regard, a draft Circular proposed to be issued is enclosed. It is requested that feedback on the aforesaid proposal may be provided by Officers of the Department and Members of the Trade by 30th June, 2016 to the following email id: shankar.sarma@nic.in

Yours faithfully,

(Shankar Prasad Sarma)
Under Secretary, CX-6
011-23095537

Enclosed Draft Circular

Draft Circular No. _____2016-Cx.6

F.N0.224/44/2014-CX

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF EXCISE & CUSTOMS

New Delhi,           /016

To,

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

Madam/Sir,

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

Attention is invited to Notification No. 18/2015.-CE (NT) dated 06,07.2015 by which conditions, safeguards and procedures in relation to authentication of invoices by digital signatures was 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 arises 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, may 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, in terms of rule 11 of Central Excise Rules, 2002 and Rule 4A and 413 of Service Tax Rules, 1994, as the case may be, 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 in conformity with rule 1 I of Central Excise Rules, 2002 or Rule 4A, 4B and 4C of the Service lax 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.

Yours faithfully,

Under Secretary (CX.6)

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