REQUIREMENT TO SIGN GST E-INVOICE, Goods and Services Tax - GST

[SSOE SSOE]

Dear Sir/Madam

Is it mandatory to sign Gst E-invoice by the Supplier or his authorised representative?

Some of our suppliers simple forwarding the Gst E-Invoice generated from E-Invoice website(i.e PDF file generated after E-Invoicing Process) with out further signing the same.

This E-invoice has no sign,no entity seal,not on company letter head,no logo,no remarks,no bank details,no terms of payment,no PO reference etc. With out these additional details these E-Invoices have less value to us.

For your reference--

Rule 46 of CGST Rules,2017 ,inter alia requires, following

(q) "signature or digital signature of the supplier or his authorised representative"

(r) "Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48"

Rule 48(4) "The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification"

Rule 48(5) "Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice"

Fifth proviso to Rule 46 says "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)"

Posts / Replies

[Shilpi Jain]

Initially when seminars were conducted by department to create awareness regarding e invoice, they had mentioned that e invoice does not mean authentication and has to be signed by the supplier..

Also whether e invoice can be called as an electronic invoice under IT Act?

so one thing which could be thought of is get the normal / regular invoice as earlier with signature of supplier and e invoice only for complying with e invoice provisions. From business perspective also it would make sense to get a signed invoice to be protected for any disputes in future.

[KASTURI SETHI]

Q. Is it mandatory to sign GST E-invoice by the Supplier or his authorized representative ?

A. In my view, it is not mandatory. Now-a-days when any person applies for registration in any department, specimen signature of owner/partner/director and authorised signatory are kept on record by the department. Even without signature on physical copy of e-invoice, registered persons are legally responsible for the supply on un-signed e-invoices.. Information Technology Act is applicable to the whole of India. There are exclusions regarding applicability but issuance of invoice and e-invoice do not fall in the exclusion clause.