(1) Subject to the provisions of sub-section (2), any person may make an application, to the Controller, for a licence to issue Electronic Signature Certificates.
(2) No licence shall be issued under sub-section (1), unless the applicant fulfills such requirements with respect to qualification, expertise, manpower, financial resources and other infrastructure facilities, which are necessary to issue Electronic Signature Certificates as may be prescribed by the Central Government.
(3) A licence granted under this section shall –
(a) be valid for such period as may be prescribed by the Central Government;
(b) not be transferable or heritable;
(c) be subject to such terms and conditions as may be specified by the regulations.
SANJAY JAWALKAR says
In our organisation we decided to go for electronic signature for authenticating GST Invoices. Hence please guide us suitably