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TMI BlogRecords and documentX X X X Extracts X X X X X X X X Extracts X X X X ..... rved in electronic form and every page of the record so preserved shall be authenticated by means of a digital signature. The Board has power to specify the conditions, safeguards and procedures to be followed while maintaining such electronic records.] w.e.f. 01/03/2015. ================ B. Invoice Every person providing taxable service, no later than thirty days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, shall issue an invoice signed by such person or a person authorized by him. According to rule 4A the following particulars are required to be mentioned on the invoice: * Invoices should be serial numbered; * Name, address and the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the service provider, and address of the service receiver but containing other information in such documents. In case of goods transport agency providing service in relation to transport of goods by road in a goods carriage, an invoice, a bill or as the case may be, a challan shall include any document, by whatever name called, which contain the details of the consignment note number and date, gross weight of the consignment and also contain other information in such documents. [Any invoice, bill or challan issued under rule 4A or consignment note issued under rule 4B may be authenticated by means of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee preserving digitally signed records. The expression "authenticate" shall have the same meaning as assigned in the Information Technology Act, 2000 (21 of 2000). The expression "digital signature" shall have the meaning as defined in the Information Technology Act, 2000 (21 of 2000) and the expression "digitally signed" shall be construed accordingly. ================ E. Records for Cenvat Credit For input and capital goods: - Rule 9(5) of the Cenvat Credit Rules, 2004 The provider of output service shall maintain proper records containing the following details: 1) Receipt; 2) Disposal; 3) Consumption; 4) Invent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson liable for paying service tax whether consignor, consignee or the goods transport agency. Also according to Rule 4A, a goods transport agency is required to issue an Invoice, bill or challan as the case may be, containing the following details; 1 Invoices should be serial numbered; 2 Name, address and the registration number of such person; 3 Name, address of the person receiving taxable services; 4 Description, and value of taxable service provided or agreed to be provided; 5 Service Tax Payable Thereon; 6 Details of the consignment note number and date; and 7 Gross weight of the consignment; ================ G. Special Provision for Input Service Distributor: - Rule 4A (2) Every input service distributor distributin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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