Notification No. 8/2015- Central Excise (N.T.) Excise

Excise

Notification No. 8/2015- Central Excise (N.T.) Dated- 1st March, 2015 prescribes the authentication of invoices by digital signature by way of introduction of sub-rule (8) & (9) of Rule 11 in Central Excise Rules,2002

In Rule 11, Sub-rule(8) &(9)

(8) An invoice issued under this rule by a manufacturer may be authenticated by means of a digital signature: Provided that where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter and self attested by the manufacturer shall be used for transport of goods.

(9) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee using digitally signed invoice.

Explanation. – For the purposes of rule 11 and this rule, the expressions, “authenticate”, “digital signature” and “electronic form” shall have the respective meanings as assigned to them in the Information Technology Act, 2000 (21 of 2000).

Note-

a. a manufacturer can authenticate invoices digitally but for transportation of excisable goods a self attested invoice shall also accompany with the goods as per sub-rule 8) of rule 11 of CER,2002.
b. The aforesaid provisions shall be effective from 1^st March 2015.