When Signatures on GST Invoice not required :GST Rules Changed

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:-

―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:-

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).‖.

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