Badrinath Patel
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Is Digital Signature mandatory for e-invoice?

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Is Digital Signature mandatory for e-invoice?
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  1. The CGST Rules require all the invoices (including credit notes/debit notes) to be physically signed by the authorised representative of the entity issuing the invoice. However, such authorised representative may also place his digital signature if it is affixed as per the provisions of the Information Technology Act, 2000.
    The e-invoice system requires a supplier to upload the JSON of the invoice onto the Invoice Registration Portal (IRP). The JSON will have to follow the specific mandatory and optional parameters while reporting the invoices. The digital signature is one of the optional parameters in this case. Once the e-invoice is signed by the IRP, it will be a valid e-invoice which can be used by the seller for his various business transactions. The IRP will also forward the digitally signed e-invoice to the GSTN and the e-way bill system.
    One can conclude from this that every invoice must be signed by the athorised dsignatory, however it is not necessary that there must Digital Signature only.

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