Computer generator invoice signature not required

This query is : Resolved

Kollipara Sundaraiah (Querist)
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08 September 2020 A gst registered regular scheme dealer purchases of goods computer generator invoice received by seller
This is computer generator invoice hence physical signature not required shown in computer generator invoice
Question:
Dealer this invoice input credit claimed eligible in gst act.

Lekhraj sood

Lekhraj sood (Expert)
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08 September 2020 Rule 46 makes it mandatory to sign a tax invoice.The signature can be physical or DSC. Although you may take shelter of rule 36(2) and can avail the ITC based on this invoice.But I do not advise this as a practice.Therefore, you should insist for signatures on the tax invoice.