{"id":340,"date":"2015-08-07T07:55:40","date_gmt":"2015-08-07T02:25:40","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=340"},"modified":"2021-11-16T17:25:51","modified_gmt":"2021-11-16T11:55:51","slug":"instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg\/","title":{"rendered":"CORPORATE HIGHLIGHT OF THE FIRST WEEK OF AUGUST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d40c903b48b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d40c903b48b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg\/#INSTRUCTIONS_REGARDING_MAINTENANCE_OF_RECORDS_IN_ELECTRONIC_FORM_AND_AUTHENTICATION_OF_RECORDS_BY_DIGITAL_SIGNATURE%E2%80%93MANNER_OF_VERIFICATION-REG\" title=\"INSTRUCTIONS REGARDING MAINTENANCE OF RECORDS IN ELECTRONIC FORM AND AUTHENTICATION OF RECORDS BY DIGITAL SIGNATURE\u2013MANNER OF VERIFICATION-REG.\">INSTRUCTIONS REGARDING MAINTENANCE OF RECORDS IN ELECTRONIC FORM AND AUTHENTICATION OF RECORDS BY DIGITAL SIGNATURE\u2013MANNER OF VERIFICATION-REG.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg\/#1_The_salient_features_of_the_Notification_No_182015-CE_NT_dated_6th_July_2015_are\" title=\"1. The salient features of the Notification No. 18\/2015-C.E. (N.T.) dated 6th July, 2015 are:-\">1. The salient features of the Notification No. 18\/2015-C.E. (N.T.) dated 6th July, 2015 are:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg\/#2_Following_procedures_are_hereby_prescribed_for_verification_of_digitally_signed_invoices_and_documents\" title=\"2. Following procedures are hereby prescribed for verification of digitally signed invoices and documents:\">2. Following procedures are hereby prescribed for verification of digitally signed invoices and documents:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg\/#3_The_contents_of_a_digitally_signed_document_or_invoice_can_be_verified_as_follows\" title=\"3. The contents of a digitally signed document or invoice can be verified as follows:\">3. The contents of a digitally signed document or invoice can be verified as follows:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/instructions-regarding-maintenance-of-records-in-electronic-form-and-authentication-of-records-by-digital-signature-manner-of-verification-reg\/#Document_modification_history\" title=\"Document modification history\">Document modification history<\/a><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A.png\" rel=\"attachment wp-att-1637\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1637\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A-300x165.png\" alt=\"Untitled37A\" width=\"862\" height=\"474\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A-300x165.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A.png 508w\" sizes=\"(max-width: 862px) 100vw, 862px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"INSTRUCTIONS_REGARDING_MAINTENANCE_OF_RECORDS_IN_ELECTRONIC_FORM_AND_AUTHENTICATION_OF_RECORDS_BY_DIGITAL_SIGNATURE%E2%80%93MANNER_OF_VERIFICATION-REG\"><\/span><span style=\"color: #000080;\"><strong>INSTRUCTIONS REGARDING MAINTENANCE OF RECORDS IN ELECTRONIC FORM AND AUTHENTICATION OF RECORDS BY DIGITAL SIGNATURE\u2013MANNER OF VERIFICATION-REG.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">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 <a href=\"https:\/\/carajput.com\/services-tax-registration.php\">Service Tax Rules, 1994<\/a> inserted vide notification no. 5\/2015-Service Tax dated 01.03.2015.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">As per the provisions of these rules, the assessees may exercise the option to issue invoices authenticated by digital signatures.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_The_salient_features_of_the_Notification_No_182015-CE_NT_dated_6th_July_2015_are\"><\/span><span style=\"color: #808000;\"><strong>1. The salient features of the Notification No. 18\/2015-C.E. (N.T.) dated 6th July, 2015 are:-<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">A) Every assessee proposing to use digital signature shall use Class 2 or Class 3 Digital Signature Certificate duly issued by the Certifying Authority in India.<\/p>\n<p style=\"text-align: justify;\">B) Every assessee proposing to use digital signatures shall intimate the details such as name, e-mail id, office address and designation of the person authorized to use the digital signature certificate, name of the Certifying Authority, date of issue of Digital Certificate and validity of the digital signature etc., to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise at least 15 days in advance.<\/p>\n<p style=\"text-align: justify;\">In case of any change in the details submitted to the jurisdictional Deputy Commissioner or Assistant Commissioner, complete details shall be submitted afresh within 15 days of such change.<\/p>\n<p style=\"text-align: justify;\">Assessees already using digital signature shall intimate the above details within 15 days of issue of the notification.<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/taxation-on-income-from-equity-and-debt-mutual-fund\/\">More read:Taxation on <\/a><a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\">Income<\/a> <a href=\"https:\/\/carajput.com\/blog\/taxation-on-income-from-equity-and-debt-mutual-fund\/\">from Equity and Debt Mutual Fund<\/a><\/p>\n<p style=\"text-align: justify;\">C) Every assessee opting to maintain records in electronic form, who has more than one factory or <a href=\"https:\/\/carajput.com\/services-tax-registration.php\">service tax registration<\/a>, shall maintain separate electronic records for each factory or each service tax registration.<\/p>\n<p style=\"text-align: justify;\">D) A Central Excise Officer, during an enquiry, investigation or audit, in accordance with the provisions of section 14 of the Central Excise Act, 1944 and as made applicable to Service Tax as per the provisions contained in section 83 of the Finance Act, 1994, may direct an assessee to furnish printouts of the records in electronic form and invoices and may resume printouts of such records and invoices after verifying the correctness of the same in electronic format; and after the print outs of such records in electronic form have been signed by the assessee or any other person authorized by the assessee in this regard, if so requested by such Central Excise Officer.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Following_procedures_are_hereby_prescribed_for_verification_of_digitally_signed_invoices_and_documents\"><\/span><span style=\"color: #808000;\"><strong>2. Following procedures are hereby prescribed for verification of digitally signed invoices and documents:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">The process for verifying digitally signed documents or invoices requires a computer system with internet connection.<\/p>\n<p style=\"text-align: justify;\">Digitally signed invoices or documents either in PDF format or the hard copy of invoices and documents may contain a web link where the documents or invoices are stored by the assessee, which can be accessed using this web link for verification.<\/p>\n<p style=\"text-align: justify;\">Assessee shall either provide access to the web link of the company for verification or forward the digitally signed invoice or document by e-mail on requisition by the Central Excise Officer for verification.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_The_contents_of_a_digitally_signed_document_or_invoice_can_be_verified_as_follows\"><\/span><span style=\"color: #808000;\"><strong>3. The contents of a digitally signed document or invoice can be verified as follows:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Automatic pop-up of message once a digitally signed invoice is opened for the first time<\/p>\n<p style=\"text-align: justify;\">i. Whenever a document\/ invoice containing a valid digital signature is opened in a pdf format, a pop up will automatically appear on the computer screen indicating the manner in which the <a href=\"https:\/\/carajput.com\/blog\/tag\/digital-signature-certificate-dsc\/\">digital signature<\/a> of the person, who has signed the document, can be validated.<\/p>\n<p style=\"text-align: justify;\">ii. This pop-up would generally contain the messages \u201cAt least one signature has problems\u201d and \u201cSignature Panel\u201d.<\/p>\n<p style=\"text-align: justify;\">iii. Digital signature can be validated by clicking on the signature box, which has message \u201cvalidity unknown\u201d with a \u201c?\u201d stamp, generally appearing on the bottom right corner of the invoice.<\/p>\n<p>iv. This pop up will not appear where the sender creates only an image of the digital signature instead of digitally signing the invoice or document. Such an invoice or document will not be a valid digitally signed invoice or document.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Document_modification_history\"><\/span><span style=\"color: #808000;\"><strong>Document modification history<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Once the signature box on digitally signed invoice or document is clicked, a window bearing title \u2018signature validation status\u2019 will appear to provide document modification history.<\/p>\n<p style=\"text-align: justify;\">This window will provide the information as to whether the document has been modified or not post signing of the document.<\/p>\n<p style=\"text-align: justify;\">A tab bearing the title \u201cSignature Properties\u201d shall also appear on the same window and this tab once clicked, a window bearing the title \u201cSignature Properties\u201d will appear.<\/p>\n<p style=\"text-align: justify;\">Access to key information from the signature panel and acceptance of signer post verification of necessary particulars<\/p>\n<p style=\"text-align: justify;\">The next step is to click \u201cshow signers\u2019 certificate\u201d option which appears on the \u201cSignature Properties\u201d window.<\/p>\n<p style=\"text-align: justify;\">By doing so, various tabs will provide key information about the signer, validity and authenticity of the digital signature certificate, details about the agency that has issued the digital certificate, details about the certificate granted to such issuing agency etc.<\/p>\n<p style=\"text-align: justify;\">After verifying various particulars (the name of the holder of the digital signature, the validity of the signature and details of issuance of the document) and being satisfied with the authenticity of the document, the Central Excise Officer may add the certificate in question to its list of trusted certificates by clicking the \u201ctrust\u201d tab on the menu.<\/p>\n<p style=\"text-align: justify;\">By clicking \u2018Add to trusted identities\u2019 the signer gets added as a trusted source and the process of verification is thus complete.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>INSTRUCTIONS REGARDING MAINTENANCE OF RECORDS IN ELECTRONIC FORM AND AUTHENTICATION OF RECORDS BY DIGITAL SIGNATURE\u2013MANNER 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,4],"tags":[3147,9038,3146,3148],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/340"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=340"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/340\/revisions"}],"predecessor-version":[{"id":18936,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/340\/revisions\/18936"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}