Rule 4C - Authentication by digital signature - Service Tax Rules, 1994

1 [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. 2 [Provided that a person located in non-taxable territory providing online information and database access or retrieval services to a non-assesse online recipient located in taxable territory may issue online invoices not authenticated by means of a digital signature for a period upto 31st January, 2017 ] (2) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by any person issuing digitally signed invoices.] -------------------- Notes:- 1. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 2. Inserted vide Not. 53/2016 - Dated 19-12-2016