Quick Summary
DSC is required for filing forms with MCA, GST, and income tax portals.
A Digital Signature Certificate (DSC) is the cryptographic, electronic equivalent of a handwritten signature, used to sign and authenticate documents and forms filed with Indian government portals such as MCA21, the GST portal and the income-tax e-filing site. Issued by a licensed Certifying Authority (CA), it binds a person's or organisation's verified identity to a public key, so that a digitally signed record carries the same legal validity as a physically signed one.
Legal basis
DSCs derive their standing from the Information Technology Act, 2000. Section 5 gives legal recognition to digital signatures, while Section 35 empowers Certifying Authorities to issue the certificates. CAs (eMudhra, Sify SafeScrypt, (n)Code Solutions, Capricorn, VSign and others) are licensed and supervised by the Controller of Certifying Authorities (CCA) under MeitY.
Classes and validity
The older Class 2 DSC was discontinued from 1 January 2021, so Class 3 is now the only class issued for both individuals and organisations. It requires video-based or in-person KYC before issuance and comes in three variants: Sign only, Encrypt only, and combined Sign & Encrypt. Certificates are issued for 1, 2 or 3 years and stored on a FIPS-compliant crypto USB token; a signature stays valid if the DSC was live when it was affixed, even after expiry.
Where it is used
- Company incorporation and ROC/MCA filings, including DIN and SPICe+ forms
- GST registration and returns where signing is required
- Income-tax e-filing for companies, LLPs and audited entities
- DGFT, ICEGATE customs, EPFO, trademark and e-tender portals
Key Points
- Electronic signature
- Required for MCA filing
- Class 2 and Class 3
- 1-2 years validity
- Issued by CAs