Question ID : 31634

ELECTRONIC SIGNATURE ON INVOICES

Whether scanned images of signature inbuilt in billing software is a valid signature as per Rule 46 of CGST Rules 2017 relating to GST Tax Invoicing.

Answer ID : 68647

scanned images of signature in built in billing sofware using DSC is valid but without DSC is not valid.This is my personal opinion.

Answer ID : 68676

Sanctity of such a signature may be questioned, even there may not be any date and time stamp on the document, which can be proved (Personal View) . Better to resort a digital signature which does not cost much in todays time

Answer ID : 68677

As per Rule 26 read with Rule 46 and Rule 57 of CGST Rules, E-signature as specified under Information Technology Act, 2000 (IT Act) is permitted. Further, according to the UNCITRAL MODEL LAW on Electronic Signatures, Scanned handwritten signature is allowed, hence it could be concluded that its a valid signature in terms of IT Act permitted under GST law

Answer ID : 68681

Rule 46 requires Signature or Digital Signatures on the Invoice. As per Sec. 2(p) read with sec. 3 of the IT Act 2000, Digital Signature refers to signature done through DSC or by e verification and in no case image of signature can be said to be Digital Signature. Further as per Evidence Act 1872 (chapter VI), it can very easily make out that Signature doesnt refer to copy of signatures rather it is document signed in person. Accordingly in my humble view, image of signature will not serve purpose of Rule 46.

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