Conditions, safeguards and procedures for issue of invoices, preserving records in electronic form and authentication of records & invoices by digital signatures - Class 2 or Class 3 Digital Signature Certificate duly issued by the Certifying Authority in India shall be used.

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..... (NT) - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 18/2015-Central Excise (N.T.) New Delhi, the 6th July, 2015 G.S.R. (E).___ _In pursuance of sub-rule (5) of rule 10 and sub-rule (9) of r .....

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..... ll intimate the following details to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise, at least fifteen days in advance:- a) name, e-mail id, office address and designation of the person authorised to use the digital signature certificate; b) name of the Certifying Authority; c) date of issue of digital certificate and validity of the digital sign .....

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..... ax registration. 4. Every assessee who opts to maintain records in electronic form, shall on request by a Central Excise Officer, produce the specified records in electronic form and invoices through e-mail or on a specified storage device in an electronically readable format for verification of the authenticity of the document and the request for such records and invoices shall be specifi .....

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..... cords in electronic form shall ensure that appropriate backup of records in electronic form is maintained and preserved for a period of 5 years immediately after the financial year to which such records pertain. 7. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 224/44/2014-CX.6] (ROHAN) Under Secretary to the Government .....

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