When Signatures on GST Invoice not required

Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018 Dated 31.12.2018 

In the said rules, in rule 46 (Tax invoice) , after the fourth proviso, the following proviso shall be inserted,
namely:-

Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

In the said rules, in rule 49 (Bill of supply) , after the second proviso, the following proviso shall be inserted, namely:-

Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.

In the said rules, in rule 54 (Tax invoice in special cases) ,-

(a) in sub-rule (2), the following proviso shall be inserted, namely:-

Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier may issue a consolidated tax invoice] or any other document in lieu thereof, by whatever name called  for the supply of services made during a month at the end of the month], whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.

Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

(b) in sub-rule (4), the following proviso shall be inserted, namely:-

Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.

Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.