F. No.224/44/2014-CX.6 New Delhi, dated the 27th March, 2015
Kind attention is drawn to Hon’ble Finance Minister’s Budget Speech on the facility of maintenance of records in electronic form and authentication of records by Digital Signature for Central Excise assesses. Sub rule (4), (5) in Rule 10 and sub-rule (8), (9) in Rule 11 of Central Excise Rules, 2002 have been inserted vide Notification No. 8/2015-CE (N.T.) dated 01.03.2015 to initiate the implementation of the said facility.
2. Central Board of Excise and Customs (Board) has been empowered in these rules to specify the conditions, safeguards and procedures for issue of invoices and preserving records in electronic form and authentication of records and invoices by digital signatures.
3. Board now proposes to prescribe the procedure for verification of digitally signed invoices and documents. A draft Notification and Circular proposed to be issued in this regard, is enclosed. It is requested that feedback may be provided by the departmental officers and the Members of Trade on the proposed procedure by 22nd April, 2015 on the email id: email@example.com.