Digital signature in sale invoice

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According to gst and income tax .

If we do sales and if we have digital signature is it necessary to take signature of customer .

Or else just we can send invoice in digital with digital signature.

Is this ok according to income tax and GST 

Replies (5)

If you use a digital signature on your invoices and these digital invoices are compliant with the Information Technology Act, 2000 (which digital signatures typically are, if procured from a Certifying Authority), then:

  • For e-invoices (if mandated for your turnover), your digital signature (or the IRP's digital signature) is sufficient, and the customer's signature is not required.

  • For other digital invoices (if not under e-invoicing mandate but you're issuing them electronically), your digital signature as the supplier is generally sufficient, and the customer's signature is not explicitly mandated by GST or Income Tax laws for the invoice to be valid.

While a customer's physical or digital acknowledgment on a document can always be beneficial for commercial and evidentiary purposes (e.g., proof of delivery, acceptance of goods/services, or agreement to terms), it is not a statutory requirement for the validity of a GST or Income Tax invoice if the supplier has properly issued a digitally signed invoice.

Ok sir thank you so much. 

But if we use digital signature in invoices. 

Sign should be there or just digital signed by the concern person ..... Etc..

Thank you 

Pls may I know ?

Digital sigmature of the authorized person is valid.

Sir I have a doubt sir

Sign means handwritten sign to be required

Or just

written digitally signed by proprietor

Thank you.

Not just hand written or writting e-signed.

Digital Signature (like that provided by EMUDRA) is a specific type of electronic signature that uses cryptographic techniques (like PKI) to provide a higher level of security, authenticity, and tamper-proofing. It creates a verifiable link between the signer and the document, making it highly reliable for proving the document's origin and ensuring it hasn't been changed. The documents signed using digital signatures are attested with the specific time, date, name of the person/organization, address, email address, pin code, and name of certifying authority along with the signature. 


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