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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA NOTIFICATION NO /2015-CE(N.T.), Dated: March, 2015 In exercise of powers conferred by sub rule (5) of rule 10 and sub rule (9) of rule 11 of the Central Excise Rules, 2001, (hereinafter referred to as the said rules) the Central Board of Excise and Customs hereby specifies the following conditions, safeguards and procedures for issue of invoices and preserving records in electronic form and authentication of records and invoices by digital signatures:-
3. Every assesse/ taxpayer opting to maintain records in electronic form, who has more than one factory, shall maintain separate electronic records for each factory. 4. All assesses/ taxpayers opting to maintain records in electronic form, on request by a Central Excise officer, shall produce the specified electronic records and invoices through email or on specified storage device in an electronically readable format for verification of the authenticity of the document. The request for records and invoices shall be specified in the letter or e-mail by the Central Excise officer. 5. A Central Excise Officer, during an enquiry or investigation, may direct an assessee to furnish printouts of the electronic records and invoices during an investigation and may resume the documents and invoices under Section 14 of the Central Excise Act, 1944 after verifying the correctness of the same in electronic format. The print outs of such electronic records shall be signed by the assesse or any other person authorized by the assesse in this regard, if so requested by the Central Excise officer. 6. Every assessee/ taxpayer opting to maintain records in electronic form shall ensure that appropriate backup of electronic records is maintained and preserved. [F. No. 224/44/2015-CX.6] (Rohan) GOVERNMENT OF INDIA CIRCULAR NO …..2015-CX, Dated: March, 2015 To
Sub: Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature–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. As per the provisions of this sub-rule, the assesses 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, inserted by the same notification. As per the provisions of this rule, the assesses may exercise the option to issue invoices authenticated by digital signatures. Subsequently, Board vide Notification No. C.E.- (N.T.) dated March, 2015 has prescribed conditions, safeguards and procedures for preserving records in electronic form and authentication of records by digital signatures. Now procedures are hereby prescribed for verification of digitally signed invoices and documents. 2. Digitally signed invoices and documents shall be verified by the following procedure:
3. Difficulty, if any, in implementation of the procedure may please be brought to the notice of the Board. Hindi version would follow. F.No. 224/44/2014-CX.6
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