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Does signature compulsory on gst invoices

vinayak c. chavan (CPT passed) (1011 Points)

29 May 2018

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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8 Replies

CA Mayur Todmal (Practicing CA) (7751 Points)
Replied 29 May 2018

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

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RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 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 (343 Points)
Replied 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 (24191 Points)
Replied 29 May 2018

Gst laws says that it is necessary to sign the invoice

Gaurav V. Darji (Auditor) (42 Points)
Replied 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.

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debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 03 July 2019

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

By hand, by the authorized person or
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:

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

Vijay (Excise - Officer) (24 Points)
Replied 08 May 2020

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 (student) (8128 Points)
Replied 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.