Overview of Applicability of clarification of DSC

What is a Digital Signature Certificate (DSC)? 

A Digital Signature Certificate (DSC) is an electronic form of identity proof, similar to physical documents like PAN or passport, but used digitally to authenticate a person or organization. It enables secure access to online services and allows users to digitally sign documents, saving time and simplifying e‑governance interactions. All DSCs in India follow the IT Act, 2000, and the X.509 PKI standards.

Classes of Digital Signature Certificates

Clarifications on Use of Digital Signature Certificates : A Digital Signature Certificate (DSC) is used to authenticate documents electronically. Different government portals and regulatory authorities prescribe different DSC categories based on the nature of the filing, legal liability, and verification requirements.

1. Class 1 DSC

  • Issued to private individuals only.
  • Used to verify basic personal details like name and email.
  • Not valid for companies or statutory filings.
  • Verification includes:
    • Aadhaar eKYC (biometric or OTP)
    • Application form and documents
    • Video verification
  • Keys generated via software-based key storage.

2. Class 2 DSC

  • Issued to individuals and business entities.
  • Used when risk is moderate (e.g., tax filings).
  • Confirms applicant details against trusted databases.
  • Verification includes:
    • Aadhaar eKYC
    • Physical/OTP verification
    • Video check
  • Requires hardware crypto device (USB token) for key storage.

3. Class 3 DSC

  • Highest assurance level, used where security risk is high.
  • Required for e‑tenders, online auctions, ICEGATE, MCA filings, etc.
  • Verification includes:
    • Aadhaar eKYC biometric
    • Physical appearance OR video verification
    • Full document check
  • Considered the most secure category.

Purpose‑wise applicability of Individual / Organisation DSC and Sign / Combo Types

Below is a detailed purpose-wise clarification:

1) Hallmark Registration – Organisation Sign Only :

Required DSC: Organization (Class 3) – Sign Only. BIS Hallmarking is issued in the name of a business entity (jeweler/manufacturer). The person signing must represent the organisation legally. Authentication must reflect the entity-level responsibility, not an individual’s personal identity. Digital signature certificates must contain the organization name and authorized signatory details. and person. Ensure authorization on company letterhead is uploaded on the BIS portal.

2) DPIIT (Startup India) – Organization Sign Only :

Required DSC: Organization (Class 3) – Sign Only. DPIIT recognition is granted to a registered entity (LLP, company, or partnership). Verification must establish the identity of the organization, not the personal user. The authorized signatory’s PAN must match the entity’s registration details.

3) RTO / Transport Department – Individual Sign Only. Required DSC:

Individual (Class 2/Class 3 as per state)—Sign Only. RTO services (Vahan, Sarathi, permit renewals, driving license, fitness, etc.) involve personal declarations, individual identity verification, and government mandates for individual verification of the person submitting forms. Even if filing for a company vehicle, RTO systems usually require individual DSC.

4) Tender (e‑Procurement)—Individual OR Organisation Based on Tender Type. Required DSC Options:

Individual Class 3 – Combo/Sign Only and Organisation Class 3 – Combo/Sign Only (depends on portal & tender category). Some procurement portals require the bidder’s authorized signatory to sign—an individual DSC is acceptable. Many government tenders require the DSC to reflect entity details; organization DSC becomes mandatory. Combo DSC (Sign + Encrypt) is often required because

    • Sign = to sign bid documents
    • Encrypt = to securely submit price bids

Check the tender document: “Bidder signing requirement”, PSUs and central government portals mostly prefer organization combo DSC.

5) ICEGATE (Customs) – Individual Sign Only of IEC Authorized Person:

Required DSC: Individual Class 3 – Sign Only. (Specifically of the IEC‑linked authorized signatory). And ICEGATE DSC for customs filing is legally the responsibility of the IEC holder’s authorized person. ICEGATE binds filings to the individual associated with IEC, not just to the entity. Ensures traceability for import/export documents, bills of entry, shipping bills, etc. DSC must match the PAN of the authorized signatory registered at ICEGATE. And Organisation DSC is not accepted.

6) GST / Income Tax / Trademark – Class 3 Sign Only DSC :

Required DSC – Class 3 – Individual or Organisation (as applicable) – Sign Only.

  • GST Portal : Authorised signatory of the business can use an individual or Organisation DSC. Class 3 mandate is for enhanced authentication.
  • Income Tax Portal : For companies, LLPs, and mandatory categories → Class 3 Individual/Org Sign Only. Used for Income tax return filing, Audit report submission, and e‑Verification of forms
  • Trademark (IP India): Portal accepts both individual and Organisation DSC. Only Class 3 (Sign Only) is required, as filings involve legal declarations. The person must ensure the PAN in the DSC matches profile details on the respective portal. And Combo DSC is not needed since encryption is not required for these portals.

Steps to Apply for a Digital Signature Certificate

  1. Visit a Certifying Authority (CA) website like eMudhra or VSign.
  2. Select the entity type (Individual/Organization) and download the form.
  3. Fill out the form, attach a photo, sign, and verify details.
  4. Get identity/address proofs attested by an authorized officer.
  5. Pay fees via check/DD to the Local Registration Authority (LRA).
  6. Send documents (form + proofs + payment) to the LRA for processing.

DSCs are generally issued within 3 to 7 days after submission.

Quick Summary on Use of Digital Signature Certificates (DSC)

A digital signature certificate is a secure digital identity used for online verification, e‑filing, and document signing. It comes in three classes, each serving different risk levels—from basic identity checks (Class 1) to high-security transactions (Class 3). The application is simple and follows PKI standards, and DSCs are essential for many government and regulatory interactions.
Purpose / Portal Allowed DSC Why
Hallmark (BIS) Org Sign Only Filing is entity-based
DPIIT Startup India Org Sign Only Recognition granted to entity
RTO / Transport Individual Sign Only Personal verification required
Tender / e‑Procurement Individual/Org. Sign or Combo It depends on portal; a combo is often required
ICEGATE Individual Sign Only Must be IEC‑linked authorized signatory
GST Class 3 Sign Only Statutory requirement
Income Tax Class 3 Sign Only Mandatory for companies/LLPs
Trademark IP India Class 3 Sign Only Legal submission by applicant/agent
Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

Recent Posts

Overview on Stock Transfer vs Supply under GST

Comparison Matrix: Stock Transfer vs. Branch Transfer under GST A Technical Analysis for Multi-Registration Businesses GST fundamentally changed the tax… Read More

4 days ago

Comprehensive Summary of Refunds Under GST

Comprehensive Summary of Refunds Under GST The GST refund mechanism is designed to ensure timely release of blocked working capital,… Read More

6 days ago

Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026)

Companies Compliance Facilitation Scheme, 2026 (CCFS‑2026) Issued via MCA General Circular No. 01/2026 dated 24 February 2026. The Ministry of… Read More

7 days ago

Income Tax Forms Will Be renumbered from 1 April 2026

Income Tax Forms under the New Income Tax Act, 2025, will Be Renumbered from 1 April 2026 Under the new… Read More

1 week ago

Understanding Taxes Isn’t Optional It’s a Superpower

Understanding Taxes Isn't Optional; It's a Superpower How Does the Government Spend Your Tax Contribution? In India, taxes are one… Read More

1 week ago

New ITC Set-Off Rules : Big Relief for GST Taxpayers

New ITC Set-Off Rules (Effective Jan 2026): Big Relief for GST Taxpayers The GST compliance landscape is becoming more taxpayer… Read More

1 week ago
Call Us Enquire Now