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Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature manner of verification.

Central Excise - F. No. 224/44/2014-CX.6 - Dated:- 6-7-2015 - F. No. 224/44/2014-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 6th July, 2015 To Principal Chief Commissioners / Chief Commissioners of Central Excise (All), Principal Chief Commissioners/Chief Commissioners of Central Excise & Service Tax (All). Sub: Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digi .....

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s, safeguards and procedures prescribed by the Board. Attention is also invited to sub-rule (9) of rule 11 of CER, 2002, and sub-rule (2) of rule 4(C) of the Service Tax Rules, 1994 inserted by the same notifications. As per the provisions of these rules, the assessees may exercise the option to issue invoices authenticated by digital signatures. Subsequently, Board vide Notification No. 18/2015-C.E.(N.T.) dated 6th July, 2015 has prescribed conditions, safeguards and procedures for preserving r .....

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o use the digital signature certificate, name of the Certifying Authority, date of issue of Digital Certificate and validity of the digital signature etc., to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise at least 15 days in advance. In case of any change in the details submitted to the jurisdictional Deputy Commissioner or Assistant Commissioner, complete details shall be submitted afresh within 15 days of such change. Assessees already using digital signatu .....

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provisions contained in section 83 of the Finance Act, 1994, may direct an assessee to furnish printouts of the records in electronic form and invoices and may resume printouts of such records and invoices after verifying the correctness of the same in electronic format; and after the print outs of such records in electronic form have been signed by the assessee or any other person authorised by the assessee in this regard, if so requested by such Central Excise Officer. 3.0 Following procedures .....

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ink of the company for verification or forward the digitally signed invoice or document by e-mail on requisition by the Central Excise Officer for verification. 3.2 The contents of a digitally signed document or invoice can be verified as follows: a. Automatic pop-up of message once a digitally signed invoice is opened for the first time i. Whenever a document/ invoice containing a valid digital signature is opened in a pdf format, a pop up will automatically appear on the computer screen indica .....

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