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Circular N

038/26/2016-CX
F.NO, 224/44/2014-CX 6
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS,


New Delhi, 19" July, 2016
To,
Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and
Service Tax (All)
Principal Commissioner of Central Excise, Customs and Service Tax (holding charge
of Chief Commissioner) (All)
Web Master, CBEC
Madam/Sir,
Sub: - Manual signatures on digitally signed invoices - reg.
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 also authenticate invoices by manual
signature. The need for the trade to simultaneously use digital and manual signature has
apparently arisen because many of the customers of a manufacturer or service provider,
who receive goods and services under cover of an inyoice authenticated by a digital
signature, do not have the requisite Information Technology infrastructure to accept or
receive such invoices electronically. In such situations they demand manually

authenticated invoices from manufacturers or service providers who otherwise issue
digitally signed invoices.
2. The issue has been examined, It is hereby clarified that a manufacturer or a service
provider who opts to issue invoices authenticated by digital signature may print a copy of
such invoice and sign them manually and forward 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 document
to avail CENVAT credit.
3. Difficulty, if any, in implementing the circular should be brought to the notice of the
Board. Hindi version would follow.
‘Yours faithfully,»
wat
Aber a
Shankar Prasad Sarma
Under Secretary (CX.6)
circulars no 1038 26 2016 cx | iKargos