4C. Authentication by digital signature

4C. Authentication by digital signature


(1) Any invoice, bill or challan issued under rule 4A or consignment note issued under rule 4B may be authenticated by means of a digital signature.

(2)The Board may, by notification, specify the conditions, safeguards and procedure to be followed by any person issuing digitally signed invoices.

Inserted by the Notification Dated 1st Mar 2015