The Central Board of Excise and Customs (CBEC) vide Notification No. 18/2015-Central Excise (N.T.) dated 6th July, 2015 has specified the conditions, safeguards and procedures for issue of invoices, preserving records in electronic form and authentication of records and invoices by using digital signatures. The conditions, safeguards and procedures prescribed by CBEC are as under:- … Continue reading Conditions, safeguards and procedures for issue of invoices, preserving records in electronic form and authentication of records and invoices by using digital signatures