Hence under Goods and Services Tax (GST), the taxpayer must attach a valid for performing the following activities on the GST portal:

1. Using DSC, a taxpayer can make online payments secure and authentic
   
2. Submission of various applications such as GST registration application requires DSC
   
3. DSC is mandatory for uploading documents to the GST portal
   
4. Taxpayer requires DSC to reply to GST notices
   
5. For Claiming GST refunds, etc.
   

• Procedure to Register DSC on the GST Portal
  • Access the official web portal of GST and log in to the GST Portal. Click on the username on the top right of the post-login landing page.
  • Select My Profile from the dropdown list and On the My Profile landing page, click on the Register/Update DSC link under the Quick Links section.
  • Attach your DSC dongle and open the emSigner utility.
  • The Register/Update DSC landing page will have a dropdown with the PANs of all the authorized signatories. Select the PAN number from the dropdown list
  • Select the appropriate option from the emSigner utility. Before registering, the system will ask you to enter the password to authorize the DSC registration on the GST Portal.
  • On submission of the correct password, the DSC registration on the GST portal will complete.
  • With the completion of the steps mentioned above, you have managed to complete the task of registering your Digital Signature Certificate on the GST portal.

  Note: The same procedure can follow for updating the DSC on the GST Portal.

  Procedure to file GST Return with DSC

  DSC is compulsory for all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (LLPs) to file GST Returns.

  Benefits offered by DSC for GST Filing

  Some of the significant benefits offered by DSCs that will make the GST filling work easy and smooth:

  • Make online transactions secure and authentic
  • Establish ownership of a domain
  • Safety from any fraud or foreign activities
  • Fast and reduced time at the check post and help reduce tax evasions
  Pre-requisites to register DSC on GST Portal

  Before proceeding to file GST Return with the digital signature, kindly ensure the following:

  • emSigner installed on the computer
  • Having a valid class 3 DSC with a USB token
  • The applicant should have access to the password of the DSC
  • The digital signature stick must connect to the computer
  • Desktop Browser must have Internet Explorer 10+/ Chrome 49+ or Firefox 45+
  Procedure to file GST Return with DSC
  • After filing all necessary details in GST Returns on the GST portal, click on PROCEED TO FILE option.
  • On clicking the proceed to file, details will display on the screen. Select the checkbox to accept the declaration.
  • From the Authorized Signatory dropdown list, select the Authorized Signatory.
  • Click on the FILE GSTR 3B WITH DSC button or the Type of GST Return button (E.g., GSTR 1, GSTR 2, GSTR 3, etc.).
  • Click on the proceed button, select the certificate, and click the SIGN button.
  • On successful submission, the success message will display. Click the OK button.