Digital Signature Certificates (DSC)

By Shiromani Associates – Chartered Accountants

A Digital Signature Certificate (DSC) is a secure digital key that authenticates the identity of individuals or organizations in electronic records. Recognized under the Information Technology Act, 2000, a DSC ensures data integrity, authenticity, and non-repudiation of digitally signed documents.

Issued by Certifying Authorities (CAs) licensed under the Controller of Certifying Authorities (CCA), DSCs are essential for a wide range of online transactions including tax filings, company registrations, e-procurements, and legal document signings.

Classification of Digital Signature Certificates

Digital Signature Certificates are categorized based on the level of security and purpose of use. Effective from January 1, 2021, only Class 3 DSCs are issued for all purposes, replacing the earlier Class 2 DSCs.

Class 1 DSC – Basic Use

• Target Users: Individuals and basic users

• Security Level: Low

• Use Cases: Email encryption, basic authentication

• Verification: Matches user info with a recognized consumer database

 Class 1 DSCs are no longer widely issued for regulatory or business compliance.

Class 2 DSC – Discontinued (Merged into Class 3)

• Target Users: Business professionals

• Security Level: Moderate

• Use Cases: Income Tax Filing, MCA compliance, ROC filings

• Verification: Based on identity proof matched with verified records

 As per CCA notification, issuance of Class 2 DSCs has been discontinued from January 1, 2021. All functionalities have been merged into Class 3 DSC.

Class 3 DSC – Advanced Security (Mandatory)

• Target Users: Individuals and organizations engaged in high-value digital transactions

• Security Level: Highest

• Use Cases:

  • E-tendering & e-bidding

  • GST and ROC filings

  • Company incorporations

  • Import Export Code (IEC) registration

  • Compliance with government portals

• Verification: In-person identity verification or video KYC through a Registration Authority (RA)

Important Guidelines – As Per “Make in India” Certification Requirements

• Only Class 3 DSCs are valid and issuable from January 1, 2021, onward.

• No paper-based applications are accepted. All DSCs are issued electronically.

• Video verification is mandatory for DSC issuance.

• DSC must be downloaded within 30 days of approval, failing which the certificate will be auto-cancelled.

• Auto-conversion: Existing Class 2 DSCs are automatically upgraded to Class 3 without requiring manual steps.

• Rejection of pending DSCs: Any DSCs that remain pending (video, phone, email, etc.) as of 31st December 2020 were automatically rejected, and tokens were credited back to the respective accounts.

Documents Required for Issuance of DSC

To apply for a Digital Signature Certificate, the following documents and details are typically required:

• Identity proof (PAN Card, Aadhaar, Passport)

• Address proof (Utility Bill, Bank Statement, Aadhaar)

• Email ID and Mobile Number (for OTP verification)

• Passport-size Photograph

• Video verification (to be recorded during application)

• Organization details (for business DSCs)

Why Choose Shiromani Associates for DSC Services?

At Shiromani Associates, we ensure:

 Fast and compliant DSC issuance (Class 3 only)
 Full support with eKYC, video verification & token management
 Advisory on selecting the right DSC based on use case
 Integration support for government, corporate, or legal filings
 Timely renewal, download, and revocation assistance