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Digital signature in sale invoice

Arihant N (Student) (11 Points)

14 July 2025

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

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (195608 Points)
Replied 15 July 2025

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.