Service tax - erecords

The CBEC vide Notification No. 18/2015-CE (NT) dated July 6, 2015 - regarding issuing digitally signed invoices and maintaining eRecords. In this regards, who can issue the digitally signed invoice and is it compulary to maintain erecords to all assesses or not.

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Originally posted by : Deepak Tapse
The CBEC vide Notification No. 18/2015-CE (NT) dated July 6, 2015 - regarding issuing digitally signed invoices and maintaining eRecords. In this regards, who can issue the digitally signed invoice and is it compulary to maintain erecords to all assesses or not.

https://www.cbec.gov.in/excise/cx-act/notfns-2015/cx- nt2015/cent18-2015.htm

 is it not compulary to maintain erecords to all assesses

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