Digital Signature Certificate (DSC) — Types, Uses and How to Get One in India

A Digital Signature Certificate (DSC) is the electronic equivalent of a physical signature — used to authenticate documents filed on government portals like MCA21, GST, Income Tax, EPFO and customs. In India, DSCs are issued by licensed Certifying Authorities (CAs) under the Information Technology Act 2000. Here is the complete guide.

Classes of DSC

• Class 1: Basic DSC — verifies email and name. Not used for government filings.
• Class 2: Discontinued from January 2021 — merged into Class 3
• Class 3: The only class currently issued — highest assurance level. Identity verified in person or via video. Used for all government filings (MCA, GST, IT, EPFO, customs, e-procurement). Comes in:
  • Individual DSC: For personal use by directors, partners, professionals
  • Organisation DSC: For organisations (company/firm) — for authorised signatories

Uses of DSC in India

• MCA21 portal: Signing and filing of all ROC forms — AOC-4, MGT-7, DIR-12, SH-7, ADT-1 etc. — mandatory for companies and directors
• GST portal: Signing GST returns (GSTR-1, GSTR-3B), LUT filing (for companies with turnover above ₹5 crore — DSC mandatory, else EVC)
• Income Tax portal: Filing of ITR and other tax forms for companies and auditors
• EPFO portal: Employer DSC for signing EPF/ESIC declarations and filings
• Customs portal (ICEGATE): Filing of Bills of Entry and Shipping Bills by importers/exporters
• E-procurement and tenders

How to Get a DSC

• Apply through a licensed Certifying Authority (CA) — major CAs: eMudhra, NSDL e-Governance, Sify, (n)Code Solutions, Capricorn
• Documents required: PAN, Aadhaar, passport photo, application form signed physically
• Video-based identity verification (VBID) — live video call with the CA's agent for identity verification (replaces physical verification)
• DSC is stored on a USB crypto token (ePass) — plugged into the computer when signing
• Validity: 2 years from issue date — must be renewed before expiry

Conclusion

A Class 3 DSC is essential for every director, company secretary, CA and authorised signatory involved in government filings in India — with a 2-year validity requiring timely renewal. SPOTON assists clients in obtaining DSCs and ensures all signatories have valid DSCs for timely compliance filings. Contact us for expert digital compliance services across Kerala.