DSC for GST registration and return filing: when it is mandatory

On the GST portal, a Digital Signature Certificate is mandatory for companies and LLPs when registering and filing returns. Proprietors and individuals can alternatively verify with an Electronic Verification Code (EVC) sent to their registered mobile.

This guide explains when a DSC is required for GST, how to register it on the GST portal, and how to fix common signing problems.

What is DSC for GST registration and return filing?

A DSC on the GST portal authenticates filings such as the registration application (REG-01) and periodic returns (GSTR-1, GSTR-3B). For companies and LLPs, DSC signing is compulsory; other taxpayers may use EVC.

The DSC must be a Class 3 certificate registered against the authorised signatory's PAN on the GST portal.

When a DSC is mandatory for GST

• Private limited companies, public companies and OPCs — DSC mandatory
• Limited Liability Partnerships (LLPs) — DSC mandatory
• Proprietorships and individuals — DSC optional (EVC allowed)
• Foreign companies and certain other registrants — DSC mandatory

Step-by-step process

1. Install emSigner. Download and install the emSigner utility from the GST portal to enable DSC signing.
2. Plug in the token. Insert your Class 3 DSC token and ensure the driver is installed.
3. Register the DSC. On the GST portal, go to Register/Update DSC, select the authorised signatory's PAN, and register the certificate.
4. Sign filings. When submitting a registration or return, choose 'Submit with DSC' and select the certificate.

Fixing common GST DSC errors

• 'Failed to establish connection to server': run emSigner as administrator and open the required localhost port in the browser.
• DSC not listed: reinstall the token driver and refresh the emSigner.
• PAN mismatch: the DSC must match the PAN of the registered authorised signatory.

Frequently asked questions