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TMI BlogInstructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature – manner of verification.X X X X Extracts X X X X X X X X Extracts X X X X ..... dam/ Sir, Kind attention is invited to sub-rule (5) of rule 10 of Central Excise Rules, 2002 , inserted vide Notification No. 8/2015-CE (N.T.) dated 01.03.2015 and sub-rule (5) of rule 5 of the Service Tax Rules, 1994 inserted vide notification no. 5/2015-Service Tax dated 01.03.2015. As per the provisions of these sub-rules, the assessees may opt to maintain records in electronic form and authenticate the same by digital signatures subject to conditions, safeguards and procedures prescribed by the Board. Attention is also invited to sub-rule (9) of rule 11 of CER, 2002 , and sub-rule (2) of rule 4(C) of the Service Tax Rules, 1994 inserted by the same notifications. As per the provisions of these rules, the assessees m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds for each factory or each service tax registration. d. A Central Excise Officer, during an enquiry, investigation or audit, in accordance with the provisions of section 14 of the Central Excise Act, 1944 and as made applicable to Service Tax as per the provisions contained in section 83 of the Finance Act, 1994 , may direct an assessee to furnish printouts of the records in electronic form and invoices and may resume printouts of such records and invoices after verifying the correctness of the same in electronic format; and after the print outs of such records in electronic form have been signed by the assessee or any other person authorised by the assessee in this regard, if so requested by such Central Excise Officer. 3.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not appear where the sender creates only an image of the digital signature instead of digitally signing the invoice or document. Such an invoice or document will not be a valid digitally signed invoice or document. b. Document modification history i. Once the signature box on digitally signed invoice or document is clicked, a window bearing title signature validation status will appear to provide document modification history. This window will provide the information as to whether the document has been modified or not post signing of the document. ii. A tab bearing the title Signature Properties shall also appear on the same window and this tab once clicked, a window bearing the title Signature Properties wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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