The common portal for GST facilitates businesses to designate employees as authorized signatories, enabling them to sign and file returns on behalf of the businesses along making online payments. Registered individuals on the Authorized Person tab for an enterprise can sign and file GSTR on behalf of the enterprise by using Digital Signature Certificate (DSC).
A Digital Signature Certificate (DSC) is a viable replacement to hand-written signatures. In the GST Common Portal, it is crucial for companies and Limited Liability Partnership (LLPs), and optional for other taxpayers for signing and filing returns. For the ' DSC for GST ' purpose, Class 2 or Class 3 Digital Signature Certificate is required that comes with a validity of 1 year, 2 years and 3 years.
Class 2 or Class 3
A Digital Signature Certificate authenticates the identity of an individual in an electronic form. It delivers a high level of security for online transactions by assuring complete confidentiality of the information exchanged on digitally signed documents. DSC for GST can be used to encrypt the information in order to ensure that only the intended recipient can read it. The digitally signed documents promise the recipient that no information has been modified and also verifies the identity of the sender of the message.
Digital Signature Certificates can be used for the following purposes:
(i) For the security of email and web-based transactions, or for identifying other participants of web-based transactions.
(ii) To provide authorship of a code and retaining the integrity of the distributed software programs ( in case of a developer).
(iii) For proving ownership of a domain name and establishing TLS/SSL encrypted secured sessions between an individual’s website and users for web-based transactions.
(iv) To sign web forms, file income tax returns, e-tendering documents and access membership-based websites automatically without having entered a user name and password etc.