Normally, all invoices issued are signed by the assessee or his authorized signatory

Now with effext from 1.3.2015

invoices,bill,challan are allowed to be authenticated by means of a digital signature,

 

The Board may specify the conditions, safeguards and procedure
to be followed by any person issuing digitally signed invoices, by way of a notification

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.