Computer generated Invoice and requires no signature

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..... Computer generated Invoice and requires no signature
Query (Issue) Started By: - P Ovhal Dated:- 10-12-2013 Last Reply Date:- 16-12-2013 Service Tax
Got 2 Replies
Service Tax
My question is on availment of CENVAT Credit based on computer generated Invoice's written as it's a "Computer generated Invoice and requires no signature" Can CENVAT availment is possible as per law for such ki .....

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..... nd of invoices? Provided that : 1) Information Technology (IT) notification No 735 dated 29/11/2004 says Digitally signed electronic records (i.e. bills/invoice/statement/reports) treat as authenticated record/document as per Digital Sign is prescribed in para 4 in the said notification. 2) CBEC Notification No 33/2000-CE(NT) says invoice generated on computer shall not be pre-authenticate Qu .....

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..... ery: 1) Notification No 33/2004 CE(NT) says only about pre-authentication but signature is required? 2) Service Provider Send without signed hard copy of Invoice and mentioned on it "Computer generated Invoice and requires no signature" can this document was valid for CENVAT Credit? Please advise Reply By Pradeep Khatri: The Reply: For availing CENVAT credit, Invoice must bear signatures of t .....

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..... he their Authorized Signatories. Service Tax Rules read with the provision of Finance Act,1994 does not provide any exemption in this regard. However, department can have a lenient view, if there is no default in payment of service tax by the concerned persons who are under obligation to pay the Service Tax. Reply By Pushkar Nanoti: The Reply: The invoice must be authenticated and thus must bear .....

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..... signatures of authorized person. Pre-authentication of computer generated invoice is not required, however after invoice is generated through computer system it need to be authenticated.
Discussion Forum - Knowledge Sharing .....

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