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(Guest)

Does signature compulsory on gst invoices

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



 8 Replies

CA Mayur Todmal

CA Mayur Todmal (Practicing CA)     29 May 2018

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

RAJA P M

RAJA P M ("Do the Right Thing...!!!")     29 May 2018

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

Subhkaran Surana

Subhkaran Surana   29 May 2018

As per the performa of tax invoice issued u/s 31 of CGST act 2017, signature is required on tax invoice
Vinod Babu

Vinod Babu   29 May 2018

Gst laws says that it is necessary to sign the invoice
Gaurav V. Darji

Gaurav V. Darji (Auditor)     03 July 2019

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.

debora M

debora M (BUSINESS DEVELOPMENT MANAGER)     03 July 2019

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
Vijay

Vijay (Excise - Officer)     08 May 2020

Hi

If the supplier not sign on invoice but mention remarks as below meniton on tax invoice : 

“Invoices issued by ******** (supplier name) are generated and maintained within the legal frameworks of Information Technology Act, 2000 and hence do not require any signature or digital signature as per revised Central GST Rules, 2017.”

Can we availed ITC ?

 

Ritik Chopra

Ritik Chopra (student)     10 February 2021

As per amended Rule 46 of the CGST Rules, 2017a new  a proviso has been added  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).” 

However, It is important to note that the Information Technology Act, 2000 validates the electronic signatures only of the issuer has following reliable process. So ITC can be claimed if the electronic invoice is reliable.


 


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