Is it necessary that every tax invoice is to be sogned by auth. signatory whose name is regd. in portal. Or else penalty of Rs 10000 or tax amt. whichever is higher. Is it true. Please confirm.
Section 31 of CGST Act, 2017 provides the various scenarios in which tax invoices can be issued.
Further, Rule 1 of Invoices Rules, 2017 provides that tax invoice should be signed manually or digitally by the supplier or his authorized representative.
It means tax invoice can be signed either (1) by supplier or (2) by his authorized representative.
Supplier has been defined in section 2(105) as follows:
Supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.
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