Digital Signature

A DSC is an electronic form of signature that authenticates the identity of the signer and ensures document integrity. It is required for filing income tax returns, GST returns, MCA forms, e-tendering, and various government e-filing services. DSC provides legal validity equal to handwritten signatures under the IT Act, 2000.

Class 1 DSC is for individual use and provides basic security. Class 2 DSC is for individuals and organizations for filing returns and forms. Class 3 DSC is the highest security level requiring in-person verification, used for e-tendering, e-procurement, and high-value transactions. DGFT DSC is specifically for foreign trade operations.

DSCs are typically issued for 1-3 years based on the subscription period chosen. They must be renewed before expiry to ensure continuity of digital signing capabilities. Users receive notifications before expiry to facilitate timely renewal.

The process involves online enrollment with a Certifying Authority, e-sign OTP verification, email verification, video verification showing original documents and face clearly, payment of fees, and downloading the certificate into a USB token. Class 3 requires strict identity verification including in-person or video verification.

No, DSC is issued to specific individuals and cannot be shared or used by others. Each authorized signatory must obtain their own DSC. Organizations can obtain multiple DSCs for different authorized persons based on their roles and responsibilities.

A USB token is a hardware device that securely stores the DSC and private keys. It ensures that the digital signature cannot be copied or transferred to another device. The token must be inserted into the computer while signing documents and is password-protected for security.

Expired DSCs cannot be used for signing documents or filing returns. Renewal must be done before expiry to avoid disruption in compliance activities. If DSC expires, a new application must be submitted, though the process may be expedited for existing customers.

Yes, DSCs can be revoked by the Certifying Authority if the subscriber requests it, if the private key is compromised, or if information in the certificate is found to be false. Revocation immediately invalidates the certificate for all purposes.

Yes, DSC is mandatory for filing most MCA forms, income tax returns of companies and LLPs, GST registration and returns, and e-tendering. Individuals can also use DSC for personal income tax filing though it is optional for some individual filings.

DSC is a specific type of electronic signature based on PKI (Public Key Infrastructure) technology that provides higher security and legal validity. Electronic signatures can include simpler methods like OTP-based signing, while DSC offers non-repudiation and is required for high-security government transactions.