ELECTRONIC SIGNATURE ON INVOICES
Video Tutorial on Electronic signatures on Tax Invoice
Whether scanned images of signature inbuilt in billing software is a valid signature as per Rule 46 of CGST Rules 2017 relating to GST Tax Invoicing.
Answer : Signature in built in billing sofware using DSC is valid but without DSC is not valid.
Always ensure that you receive properly signed invoices from Supplier to claim ITC under GST
Relevant Rule 46 of CGST Rules 2017
46. Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,—
|(q)||signature or digital signature of the supplier or his authorised representative:|