GST Compliance – Register/Update DSC

Register/Update DSC on GST Portal

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

The GST Portal allows taxpayers to sign applications, returns, and amendments digitally using a Digital Signature Certificate (DSC). DSCs ensure secure, legally valid authentication. Before using DSCs, taxpayers must register or update them on the GST Portal after installing the emSigner utility.

This manual consolidates the law, pre-requisites, registration process, verification, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing DSC Usage

2. Pre-Requisites for DSC Registration

3. Step-by-Step Process to Register/Update DSC

4. Verification of DSC

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing DSC Usage

• Rule 26, CGST Rules, 2017 – Authentication of documents by DSC, e-Sign, or EVC.

• Section 168, CGST Act, 2017 – CBIC may prescribe authentication procedures.

• IT Act, 2000 – Digital Signatures legally recognized in India.

💻 2. Pre-Requisites for DSC Registration

As per FAQs:

• emSigner Utility – Must be installed.

• DSC Dongle – PAN-based Class II or III DSC only.

• DSC Software Drivers – Installed on system.

• Admin Rights – Required to run emSigner.

🛠️ 3. Step-by-Step Process to Register/Update DSC

For New Registration

1. Go to www.gst.gov.in → Click Register Now.

2. Select TRN (Temporary Reference Number) → Enter TRN.

3. Validate OTP sent to registered mobile/email.

4. Navigate: Services > User Services > Register/Update DSC.

For Existing Registration

1. Login to GST Portal.

2. Go to My Profile → Click Register/Update DSC.

3. On DSC Registration page:

   • Select Authorized Signatory’s PAN from dropdown.

   • Tick “I have downloaded and installed the signer”.

   • Click PROCEED.

   • Select certificate → Click Sign.

4. Success message: “Your DSC has been successfully registered”.

✔️ 4. Verification of DSC

If DSC is marked with “?” in signed documents:

1. Right-click signature → Select Show Signature Properties.

2. Click Show Signer’s Certificate.

3. In Trust Tab, click Add to Trusted Certificates.

4. Confirm in Acrobat Security → Tick all checkboxes.

5. Click Validate Signature → Status turns green tick.

❓ 5. FAQs (with Basis)

Q1. What modes of authentication are allowed?
DSC, EVC, or e-Sign. (FAQ 1)

Q2. Which DSCs are accepted on GST Portal?
Only PAN-based Class II & III DSC. (FAQ 1)

Q3. Is DSC registration mandatory before use?
Yes, DSC must be registered first. (FAQ 2)

Q4. What are prerequisites for DSC registration?
emSigner utility, DSC dongle, DSC software drivers. (FAQ 3)

Q5. How do I update an expired DSC?
Use Register/Update DSC option, select new certificate. (FAQ 4)

✅ 6. Compliance Checklist (Fillable Format)