Authentication by Digital Signature [Rule 4C] :

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. The Board may specify the conditions, safeguards and procedure to be followed by any person issuing digitally signed invoices, by way of a notification.

(i) The expression “authenticate” shall have the same meaning as assigned in the Information Technology Act, 2000. (ii) The expression “digital signature” shall have the meaning as defined in the Information Technology Act, 2000 and the expression “digitally signed” shall be construed accordingly.”