TMI BlogDigital signature certificateX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, We have already digital signature certificate for dealing with DGFT department. Can the same may be used for Central excise service tax records signature, if yes, please suggest how it can be used. - Reply By YAGAY AND SUN - The Reply = Dear Narendra, No, it cannot be used. However, it can be used in Imports only. Regards, YAGAY and SUN Management, Business Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect Tax Consultants - Reply By Narendra Soni - The Reply = Thanks, Can electronic records digital signature be used for issuing job work challan maintain job work records in case of goods sent and receive on job work . - Reply By Rajagopalan Ranganathan - The Reply = Sir, Sub-rule (8) of rule 11 of Central Excise Rules, 2002 was inserted by Notification No. 8/2015-CE da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.2.2015 (with effect from 1.3.2015) which lays down that- An invoice issued under this rule by a manufacturer may be authenticated by means of a digital signature: Provided that where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter and self attested by the manufacturer shall be used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport of goods. Sub-rule 9 of rule 11 of Central Excise Rules, 2002 lays down that - The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee using digitally signed invoice. Explanation. - For the purposes of rule 10 and this rule, the expressions, authenticate , digital signature and electronic form shall have the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective meanings as assigned to them in the Information Technology Act, 2000 (21 of 2000). CBEC has issued Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature and manner of verification which is reproduced below: - F. No. 224/44/2014-CX.6 Government of India Ministry of Finance Department of Revenue Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Board of Excise and Customs New Delhi, dated the 6 th July, 2015 To Principal Chief Commissioners / Chief Commissioners of Central Excise (All), Principal Chief Commissioners/Chief Commissioners of Central Excise Service Tax (All). Sub: Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature manner of verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion-reg. - Reply By Mahir S - The Reply = Soni ji, You are mixing your query by way of using two words simultaneously -- electronic records digital signature. Hence both the queries are required to be dealt separately to avoid confusion. - Reply By Mahir S - The Reply = Yes, you can use electronic records for maintaining job work records in case of goods sent and receive on job work. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By Mahir S - The Reply = No, you cannot use digital signature for issuing job work challans, as such challans are not been issued under Rule 11 of Central Excise Rules 2002 . - Reply By MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Yagay and SUN - Digital signature certificate - Query Started By: - Narendra Soni Dated:- 16-1-2016 Central Excise - Got 7 Replies - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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