DSC i.e. Digital Signature Certificate is an electronic signature of a taxpayer that is used for authentication to submit applications and file returns under GST. To digitally sign any document under GST, the DSC must be registered on the GST Portal.
To register a DSC on the GST Portal, the following criteria must be met:
- DSC should be PAN based and the type should be Class 2 or Class 3
- DSC must be issued by an authorised certifying authority
- Taxpayer must have a registered login account on the GST Portal
- Download and install emSigner (DSC signer utility) from the GST Portal
- Download and install the software of DSC
Steps to register or update DSC on GST Portal
- Insert DSC
Insert the USB token containing the DSC into the computer system
- Run emSigner GSTN
Run the emSigner GSTN to use DSC for signing on the GST Portal (Read more: Instructions to install emSigner)
- Login to GST Portal
Login to your account on the GST Portal with valid username and password
- Navigate to Register / Update DSC
Click on your business name on top right corner, select Register / Update DSC from dropdown
- Select PAN of Authorised Signatory
The list of Authorised Signatory is available in the dropdown. Select the PAN of the Authorised Signatory whose DSC you want to register or update on the GST Portal. Click on Proceed
- Select DSC Certificate and Sign
A pop-up box would appear on the screen. Select the DSC and click on Sign. Enter the password to authorize the DSC
- Success Message
A success message will be displayed on successful registration of DSC
FAQs
To digitally sign documents on the GST Portal, it is compulsory for companies and LLPs to use DSC (Digital Signature Certificate). Other taxpayers like individual, HUF, partnership firms etc can either use DSC or EVC (OTP authentication)
* Desktop Browser: Internet Explorer 10+/ Chrome 49+ or Firefox 45+
* Valid class 2 or class 3 Digital Signature Certificate (DSC) obtained from a DSC provider
Note:
* GST Common Portal supports only Crypto Tokens installed in Hard Tokens for DSC Registration
* Signing using DSC is not supported on mobile devices and browsers
The pre-requisites for installing the emSigner are provided as below:
– Windows 32 / 64 bit OS
– Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8
– Windows: Admin access to install the emSigner component
– Anyone of the following ports should be free- 1585, 2095, 2568, 2868, 4587
Hey @HarshitShah
Goods/sectors that are out of the GST ambit include alcohol and specified petroleum products like petroleum crude, high-speed diesel, motor spirit, aviation turbine fuel and natural gas. Alcohol for human consumption continues to attract state excise duty and VAT. Tobacco and tobacco-based products attract both excise duty and GST. Taxes such as stamp duty, toll tax, road tax, electricity duty etc. are not part of GST.
Hope this helps!
Hey @HarishMehta
Customs duty and cess as applicable along with IGST+ GST compensation cess. IGST and GST compensation cess shall be paid after adding all customs duty and customs cess to the value of imports.
Hope this helps!