The signing of GST bill by authorized signatory not mandatory
Section 31 of CGST Act, 2017 provides the various scenarios in which tax invoices can be issued. Further, Rule 1 of Invoices Rules, 2017 provides that tax invoice should be signed manually or digitally by the supplier or his authorized representative. It means tax invoice can be signed either (1) by the supplier or (2) by his authorized representative.
The supplier has been defined in section 2(105) as follows:
The supplier in relation to any goods or services or both shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.
CA Amresh Vashisht
Meerut
