A Digital Signature Certificate (DSC) is an electronic, encrypted, stamp of authentication on digital information such as email messages, macros, or electronic documents. A signature confirms that the information originated from the signer and has not been altered. It typically contains information about the identity of user (name, email, country, pin code, date of issuance of certificate and name of the certifying authority).
Self attested copy of PAN Card;
Self attested copy of Aadhar Card;
1 passport size photograph;
1 unique mobile number;
1 unique email id;
Documents that are signed by DSC cannot be altered or edited after signing. So, the Government agencies like Income Tax and GST often ask for signing returns and documents using DSC.
For the purpose of tax audit under Income Tax Act, 1961, all audited entities are required to file their financial statements and return using a digital signature. Further, for the purpose of GST, companies are required to file returns by signing through DSC. Further, various compliances by companies on MCA portal could only be made using digital signature.
By signing documents digitally, these can be filed electronically and also be sent via email quickly. Whereas manual signing and dispatch of documents used to incur cost and time.
Digitally signed documents give confidence to the receiver to be assured of the signer’s authenticity. They can take action on the basis of such documents without getting worried about the documents being forged.
There are three types of Digital Signature certificates issued by the certifying authorities depending upon the purposes:
Class 1 Certificates: These are issued to individual/private subscribers and are used to confirm that the user’s name and email contact details from the clearly defined subject lie within the database of the certifying authority.
Class 2 Certificates: These are issued to the director/signatory authorities of the companies for the purpose of e-filing with the Registrar of Companies (ROC). Class 2 certificate is mandatory for individuals who have to sign manual documents while filing of returns with the ROC. Further, Class-2 certificate could be used for Income tax and GST filing purposes.
Class 3 Certificates: These certificates are used in online participation/bidding in e-auctions and online tenders anywhere in India. The vendors who wish to participate in the online tenders must have a Class 3 digital signature certificate.
Building professional community with a vision.