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Manual signatures on digitally signed invoices

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..... Attention is invited to Notification No. 18/2015-Central Excise (NT) dated 06.07.2015 by which conditions, safeguards and procedures in relation to authentication of invoices by digital signatures were specified. Representations have been received from the trade requesting for clarification on whether a manufacturer who opts to authenticate invoices with digital signature can simultaneously .....

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..... ard the same to such customers who are unable to accept or receive the digitally signed invoices. Such invoices in effect would be authenticated by two signatures, digital signature as well as manual signature and would be considered to be in conformity with rule 11 of Central Excise Rules, 2002 or Rule 4A , 4B and 4C of the Service Tax Rules, 1994. Such invoices would also be a valid d .....

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