Finance/Compliance Consultant
76807 Points
Posted on 07 November 2026
Signature yes, stamp no:
• Under Rule 46(q), a GST tax invoice must bear the signature or digital signature of the supplier or authorised representative. For e-invoices, the IRP's signed QR or IRN serves this purpose (signature not required, per the proviso).
• A rubber stamp isn't mandatory under GST or income-tax law.
• Income-tax doesn't prescribe invoice formats. Expenses are allowed on genuine evidence. A computer-generated invoice without a signature is acceptable if genuine (many state "computer generated, no signature required"). For GST ITC, though, an invoice lacking the Rule 46 particulars can be questioned.
• Many vendors issue PDF invoices with digital signatures. These are valid.