Authentication of invoices by means of digital signatures: 

An invoice issued under this rule by a manufacturer may be authenticated by means of a digital signature. However, where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter and self attested by the manufacturer would be used for transport of goods.

Board may notify the conditions, safeguards and procedure to be followed by an assessee issuing digitally signed invoices.

For the purposes of this rule, the expressions, “authenticate”, “digital signature” and “electronic form” shall have the respective meanings as assigned to them in the Information Technology Act, 2000.