DSC
Digital Signature Certificate (DSC)
A digital signature certificate (DSC) is a method of electronically signing documents to verify the identity of the signature. It can be used in place of a physical handwritten signature. DSC is only valid if it is created by the provisions of the Information Technology Act of 2000.
A Digital Signature Certificate (DSC) is a secure digital key issued by government-authorized certifying authorities to verify the certificate holder's identity. DSC is a mandatory term in all GST forms for identifying the taxpayer.
In India, DSC is required for GST registration and filing. The DSC is digitally stored on a pen drive. As a result, it can digitally sign online applications, GST returns, and other GST forms. The following article will explain the significance of the DSC Requirement for GST and how to register DSC on the GST Portal.
What is Purpose of Digital Signature
A digital signature is a digital certificate based on Public Key Infrastructure (PKI) that authenticates the identity of the person signing the document.
Digital signatures are secure, ensuring that documents signed with them have not been forged or tampered.
This confirms the document's authenticity and allows it to be circulated online without fear of tampering with its content.
Class 1 DSC :
These are issued to individual/private subscribers and are used to confirm the user's name and email contact details from a clearly defined subject area in the certifying authority's database.
Class 2 DSC :
These are issued to company directors/signatory authorities for electronic filing with the Registrar of Companies (ROC). Individuals who must sign manual documents while GST return filing with the ROC must have a Class 2 certificate.
However, as of January 1, 2021, the Controller of Certifying Authority has directed that Class 2 Certificates be phased out, and Class 3 Certificates will be issued in their place.
Class 3 DSC :
Are used for online participation/bidding in e-auctions and online tenders throughout India. Vendors must have a Class 3 digital signature certificate to participate in the online tenders.