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Sign on tax invoice

jeevan lingayat (manager) (214 Points)

22 May 2018

Is it necessary that every tax invoice is to be sogned by auth. signatory whose name is regd. in portal. Or else penalty of Rs 10000 or tax amt. whichever is higher. Is it true. Please confirm.

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6 Replies

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 22 May 2018

As per my view.,

It's not mandatory...

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Jatin (Accountant) (3479 Points)
Replied 22 May 2018

Yes, It is necessary to sign every Tax Invoice by auth person whether manually or digitally

robinghosh (accountant) (180 Points)
Replied 22 May 2018

yeah i agree with mr . jatin as per GST rules that's necessary to sign each every tax invoice by a authorized person

jeevan lingayat (manager) (214 Points)
Replied 22 May 2018

Thanks. If not signed then penalty of rs. 10000/- or tax amount?

Vinod Babu (24191 Points)
Replied 23 May 2018

Section 31 of CGST Act, 2017 provides the various scenarios in which tax invoices can be issued.

Further, Rule 1 of Invoices Rules, 2017 provides that tax invoice should be signed manually or digitally by the supplier or his authorized representative.

It means tax invoice can be signed either (1) by supplier or (2) by his authorized representative.

Supplier has been defined in section 2(105) as follows:

Supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.