Computer generated invoice

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Chandani Gadhia (Querist)
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20 March 2015 1)Whether Computer generated Invoice without signature is eligible for Cenvat for 01.04.2014 to 31.03.2015 and from 01.04.2015 onwards ?

2)Whether it is compulsory that Computer generated invoices are reqd to be digitally signed from 01.04.2015 ?

Tapas Ruparelia

Tapas Ruparelia (Expert)
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27 March 2015 Newly inserted Rule 4C of Service tax rules is as under.

“4C. Authentication by digital signature-
(1) Any invoice, bill or challan issued under rule 4A or consignment note
issued under rule 4B may be authenticated by means of a digital
signature.

Answer to your questions are as follows:

1. No.
2. Yes.