GST Compliance – Updating DSC

Updating Digital Signature Certificate (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 Digital Signature Certificate (DSC) is a secure digital key used to authenticate filings on the GST Portal. Since DSCs are issued with an expiry, taxpayers must update their DSC when a renewed certificate is obtained.

This manual consolidates the law basis, prerequisites, updating steps, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing DSC

2. Pre-Requisites for Updating DSC

3. Step-by-Step Process to Update DSC

4. Verification after Update

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing DSC

• Rule 26, CGST Rules, 2017 – Documents on GST Portal can be authenticated by DSC, e-Sign, or EVC.

• IT Act, 2000 – Recognizes digital signatures as legally valid.

• GSTN Guidelines – PAN-based Class II/III DSC required on GST Portal.

💻 2. Pre-Requisites for Updating DSC

As per FAQs:

• emSigner utility installed on system.

• DSC Dongle (PAN-based Class II/III).

• DSC drivers installed.

• Administrator rights to run emSigner.

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

As per GST Manual:

1. Visit www.gst.gov.in.

2. Login with GSTIN credentials.

3. Go to My Profile.

4. Click Register/Update DSC.

5. On DSC update page:

   • Select PAN of Authorized Signatory from dropdown.

   • Tick “I have installed emSigner utility”.

   • Click UPDATE.

6. Click CONTINUE → Select renewed DSC certificate.

7. Enter DSC password → Click Sign.

8. Success message: “DSC has been successfully updated”.

✔️ 4. Verification after Update

• Signed PDF documents may show “?” status in Acrobat.

• Right-click signature → Show Signature Properties → Add to Trusted Certificates.

• Validate → Green tick displayed, confirming authenticity.

❓ 5. FAQs (with Basis)

Q1. Which DSCs are valid on GST Portal?
Only PAN-based Class II/III DSC. (FAQ 1)

Q2. Is DSC registration required before use?
Yes, DSC must be registered once before use. (FAQ 2)

Q3. What are pre-requisites to update DSC?
emSigner, DSC dongle, DSC drivers. (FAQ 3)

Q4. How do I update a renewed DSC?
Login → My Profile → Register/Update DSC → Select PAN → Upload certificate. (Manual)

Q5. What if emSigner doesn’t work?
Check port availability, admin rights, and reinstall utility. (FAQ 5)

✅ 6. Compliance Checklist (Fillable Format)