Digital Signature Certificate: Classes and Uses
A DSC is required to sign most government filings electronically. Here is what it is, who issues it, and how long it lasts.
By Legal Munshi Expert Desk
A Digital Signature Certificate, or DSC, is an electronic equivalent of a handwritten signature. It is used to sign documents and filings on government portals in a way that can be verified.
Where a DSC is required
A DSC is mandatory for signing company and LLP filings on the Ministry of Corporate Affairs portal, for income tax and GST filings in many cases, for e-tendering, and for several other online applications. Directors, designated partners and authorised signatories use it in place of a physical signature.
The classes
DSCs are issued in classes, and the class indicates the level of identity verification performed by the certifying authority. For statutory filings such as company incorporation and annual returns, the class that requires in-person or video verification is used. The lower classes are intended for less sensitive applications.
Who issues it
DSCs are issued by licensed Certifying Authorities in India. The application involves identity verification, and the certificate is delivered on a cryptographic token that looks like a USB drive. The token holds the private key and must be kept secure.
How long it lasts
A DSC is issued for a fixed validity period, commonly one to three years. When it expires, filings signed with it can no longer be made, so the expiry date should be tracked and the certificate renewed before it lapses.
Common problems
The most frequent issues are a mismatch between the name on the DSC and the name on the PAN, an expired token, and a token that is not recognised because the driver is not installed on the computer being used. Keeping the token, its driver and the password together avoids most delays.
Getting one quickly
The process is entirely online for most categories, with video-based identity verification. Once issued, the token is couriered, and a soft copy can be used for certain filings in the interim. For a new incorporation, the DSCs of the proposed directors are obtained as a first step, before the name reservation is filed.