Draft Circular on Procedure
for Use of Digital Signature on Records and Invoices
[Ref: Draft Circular dated 27 March 2015]
Sub: Procedure for use of digital signature
on records and invoices
Kind attention is drawn to Hon’ble
Finance Minister’s Budget Speech on the facility of maintenance of records in
electronic form and authentication of records by Digital Signature for Central
Excise assesses. Sub rule (4), (5) in Rule 10 and sub-rule (8), (9) in Rule 11
of Central Excise Rules, 2002 have been inserted vide Notification No. 8/2015-CE (N.T.) dated 01.03.2015
to initiate the implementation of the said facility.
2. Central Board of Excise and Customs (Board) has been
empowered in these rules to specify the conditions, safeguards and procedures
for issue of invoices and preserving records in electronic form and
authentication of records and invoices by digital signatures.
3. Board now
proposes to prescribe the procedure for verification of digitally signed
invoices and documents. A draft Notification and Circular proposed to be issued
in this regard, is enclosed. It is requested that
feedback may be provided by the departmental officers and the Members of Trade
on the proposed procedure by 22nd April, 2015 on the email
id: rohan.choudhary@nic.in.
F. No.224/44/2014-CX.6