Earlier invoices were to be manually signed by the assessee or his authorized representative.

Now, authentication by digital signature is also allowed,


In this case, transporter copy will be printout of digitally signed copy but it should be duly attested

[Notification No. 8/2015 CE (NT) dated 01.03.2015] .

  1. Indirect Tax
  2. Amendments Indirect Tax for 2016 2017 Exams

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.