Who can sign GST Invoice

 

As per Rule 46 (q) Invoice shall contain

q) signature or digital signature of the supplier or his authorised representative;  

 [Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act,2000 (21 of 2000):]

 As per above provisions

1 Signature

2 Digital Signatue

3 Signed with DSC ( As per IT Act, 2000)

Are having Different meaning in GST Act/Rules. Digital Signature not mean DSC

Signing invoice by authorised person

Authorised Person has defined under section 2(15) read with section 116 as under

 Relative or regular employee;

 

Solution

 As per above provisions Invoice can be signed

 1.       By Proprietor/Partner/Director

2.       By relative of Proprietor/Partner/Director

3.       By regular employee of Proprietor/Partner/Director

And

1)      By signing personally (with pen/ink)

2)      By signing digitally (By computer printing)

3)      With Digital Signature Certificate