Does signature compulsory on gst invoices



We are private limited co based in Mumbai having turnover of 1.5 crores. Does we require to issue invoices to our customers with signature on it. We mostly emailed invoices to our customer maintaing line as "This is Computer Generated Invoice and does not require signature". Will this line is inuff or we should send invoices to our customer signed? Does it complsory to signed invoice with digital signature?

 
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Practicing CA

you may attach digital sign or scan copy of sign on invoices

 
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"Do the Right Thing...!!!"

If You are not send any paper copy of Invoices then YES. Signature is required in the mailed invoice..

 

And You will follow as per Mr CA MAYUR TODMAL's ADVICE

 
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GST Certification Course



As per the performa of tax invoice issued u/s 31 of CGST act 2017, signature is required on tax invoice
 
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Gst laws says that it is necessary to sign the invoice
 
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As per the regulations pertaining to invoicing, an invoice can be authenticated by means of a digital signature. Further, as a part of the Goods and Services Tax(GST) regulations in India, all invoices and forms that are uploaded for GST filings are required to be digitally signed by an authorized representative.

Click here for digital signature

 
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There has been recent amendment in the Rule 46 of the CGST Rules, 2017 which deals with the issuance of Invoice for the outward supplies. As per the Rule 46 (q), signature or digital signature of the supplier or his authorised representative was must on the invoice. This rule has been amended to add a proviso which states as under,
“Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”

Relevant Notification- Notification No. 74/2018 – Central Tax Dated 31 December, 2018

Let’s decode this amendment
1. As per the earlier rules, there were two ways of authenticating the invoice i.e. actual signature on the invoice and other was signing the document with the digital signature.
2. However with advent of technology there are more ways of authenticating the documents. One of them is authenticating the documents / invoices with “Electronic signature”
3. The Information Technology Act, 2000 has made provisions for electronic signatures which different from the “digital signature” which are normally used by us.
4. There are lot of the businesses which are using the electronic signature to authenticate the documents / invoices. Also there are lot of service providers which are assisting businesses to use electronic signatures for authenticating the documents.
5. There are lot of companies which had started using electronic signatures for issuing the invoices like e-trailers. However, even after authenticating these documents with the electronic signature, the taxpayer were required to put actual signature or digital signature on the invoices as per the Rule 46 of the CGST Rules, 2017.
6. In order to address this issue, the proviso has been added in the Rule 46 which states that in case the invoice issued in accordance with the provision of the Information Technology Act, 2000 then there will not be requirement of putting the actual signature / digital signature.

 
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BUSINESS DEVELOPMENT MANAGER

Yes, signature is mandatory for invoices under GST. Signature may be in either of the following ways:

  1. By hand, by the authorized person or 
  2. By way of affixing his digital signature (as approved / issued under the Information Technology Act, 2000). 

Note: The following will not qualify as signature / as signed invoices under the GST laws: 

  1. If the signature of the authorized person is scanned and affixed as a picture on the invoice 
  2. If the document contains a declaration such as 'this is a computer generated invoice and does not need a signature' 
  3. If signed by a person, other than an authorized signatory
 
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