In India, any person who is a director or authorized signatory of a business entity can obtain a Digital Signature Certificate (DSC) for the purpose of GST registration. A DSC is an electronic form of a signature that is used to authenticate documents filed online with government authorities. In order to obtain a DSC, the person must first apply to a Certifying Authority (CA) authorized by the Controller of Certifying Authorities (CCA) in India. The CA will then verify the person’s identity and issue the DSC. It is vital to note that obtaining a DSC is not a requirement for GST registration, but it may be necessary if the person wishes to file GST returns and other documents online. In this write-up, we shall discuss about the process of registration of DSC for GST Registration.
Purpose of DSC for GST Registration
DSC or Digital Signature Certificate is an electronic form of signature used to authenticate the identity of the signatory in online transactions. In the context of GST registration, a Digital Signature Certificate is required to complete the registration process.
The use and purpose of DSC for GST registration are as follows:
- Authenticity: A DSC ensures the authenticity of the person who is registering for GST. It verifies the identity of the applicant, which helps in preventing fraud and unauthorized access.
- Legal Compliance: According to the Indian Information Technology Act, 2000, a digital signature is legally valid and equivalent to a handwritten signature. Therefore, using a DSC in GST registration makes the process legally compliant.
- Security: A DSC ensures the security of online transactions as it encrypts the data being transferred, making it secure and confidential.
- Time-saving: The use of a DSC in GST registration helps in saving time by eliminating the need for physical documents and signatures. It makes the registration process faster and more efficient.
Who Are The Certifying Authorities That Grant DSC?
The Certifying Authorities that can grant DSC to the applicant because they hold a license under Section 24 of the Indian IT Act, 2000 are:
- National Informatics Centre (NIC)
- Sify communications Ltd.
- IDRBT Certifying Authority
Process to Register DSC for GST Registration
To register a DSC for GST registration, you need to follow these steps:
- Step 1: Obtain a Digital Signature Certificate
The first step is to obtain a Digital Signature Certificate (DSC) from a government-approved agency such as e-Mudhra, Sify, or NSDL. You can apply for a Class 2 or Class 3 DSC as per your requirement.
- Step 2: Register on the GST Portal
Next, you need to register on the GST portal by providing your basic details such as name, PAN number, email ID, and mobile number. Once you have registered, you will receive a temporary reference number (TRN) on your email and mobile number.
- Step 3: Log in to the GST Portal
After obtaining the DSC and TRN, log in to the GST portal using your TRN and complete the remaining registration process by providing your business details such as name, address, business type, and bank details.
- Step 4: Validate DSC on the GST Portal
Once you have completed the registration process, you need to validate your DSC on the GST portal. To do this, click on the “Register/Update DSC” option under the “Services” tab on the GST portal. Upload the DSC file and enter the DSC password to complete the validation process.
- Step 5: Submit the GST Registration Application
After validating your DSC, you need to submit the GST registration application along with the required documents such as PAN card, Aadhaar card, bank statement, and business registration documents. You can also check the status of your application on the GST portal.
In summary, the use of a DSC for GST registration ensures authenticity, legal compliance, security, and time-saving. It is an essential component of the GST registration process, and all entities seeking GST registration must have a valid DSC. To register a DSC for GST registration, you need to obtain a DSC from a government-approved agency, register on the GST portal, complete the registration process, validate your DSC on the GST portal, and submit the GST registration application along with the required documents.