TB-10, 3rd Floor, Crown Plaza Mall,
Sector 15A, Mathura Road
Faridabad, Haryana 121007
ph: 01292283881
fax: 9015220220 Extn 6
alt: 9312608426
skgupta
Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature–manner of verification-reg.
Kind attention is invited to sub-rule (5) of rule 10 of Central Excise Rules, 2002, inserted vide Notification No. 8/2015-CE (N.T.) dated 01.03.2015 and sub-rule (5) of rule 5 of the Service Tax Rules, 1994 inserted vide notification no. 5/2015-Service Tax dated 01.03.2015. As per the provisions of these sub-rules, the assessees may opt to maintain records in electronic form and authenticate the same by digital signatures subject to conditions, safeguards and procedures prescribed by the Board. Attention is also invited to sub-rule (9) of rule 11 of CER, 2002, and sub-rule (2) of rule 4(C) of the Service Tax Rules, 1994 inserted by the same notifications. As per the provisions of these rules, the assessees may exercise the option to issue invoices authenticated by digital signatures. Subsequently, Board vide Notification No. 18/2015-C.E.(N.T.) dated 6th July, 2015 has prescribed conditions, safeguards and procedures for preserving records in electronic form and authentication of records by digital signatures
Our Chartered Accountant CA Firm is based in Faridabad and is serving clients in Delhi, Gurgaon, Faridabad, Palwal, Prithla, IMT Manesar, Gaziabad etc. We also have consulting clients in Bangalore, Sriperumbudur etc.
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TB-10, 3rd Floor, Crown Plaza Mall,
Sector 15A, Mathura Road
Faridabad, Haryana 121007
ph: 01292283881
fax: 9015220220 Extn 6
alt: 9312608426
skgupta