Authenticating using E-Signature and EVC – FAQs

The use of e-sign and EVC has become a common practice today. These methods enable the users to affix their signature digitally on forms filed on websites such as the GST Portal, income tax e-portal and various other portals.

What is the difference between EVC, e-sign and DSC on the GST portal?

There are three methods by which user authentication is done on the GST portal- EVC, DSC and e-Sign

What is EVC (Electronic Verification Code)?

An EVC arrives in the form of an OTP (One Time Password) on the registered mobile number of the authorised signatory. At the time of GST registration, the registered mobile number of the authorised signatory is filled in with the other relevant details. User authentication is done by generating the OTP, which arrives on the registered mobile number. 

What is DSC (Digital Signature Certificate)?

DSCs are issued by DSC certifying authorities only and can be obtained through them. The GST portal allows for PAN-based Class II and Class III DSCs. 

What is e-Sign?

Any person who is an Aadhaar Cardholder may avail the e-sign facility. The electronic signature is digitally affixed on the document via an OTP that is sent to the mobile number registered with the Aadhaar.

What are the documents necessary to enable the e-sign and EVC authentication services?

The applicant (the taxpayer) must have an Aadhaar Card and mobile number linked to that Aadhaar Card. This is because the OTP (One Time Password) will be generated.

Is DSC mandatory at the time of registering under GST?

Digital Signature Certificates are direct replacements for handwritten signatures. DSCs are used to sign documents on a digital basis. Companies and LLPs will mandatorily require a DSC at GST registration. However, DSCs are optional for all other taxpayers, whether for the filing of returns or authentication purposes.

How does a user register the DSC at the time of registration on the GST portal?

1. Log onto the GST Portal.
2. Under the username on the top right section of the screen, select ‘Register/Update DSC’.
3. The DSC token must be attached, and the emSigner utility must be opened.
4. The PAN must be selected from the drop-down list on the ‘Register/Update DSC’ page.
5. Confirm by ticking the checkbox that emSigner has been installed and then click on ‘Proceed’.
6. Next, the page will display the certificate. Click on the certificate and select ‘Sign’.
7. ‘Your DSC has been successfully registered’ will be the message displayed.

Is DSC required to file GST returns?

All applications and GST related documentation shall require a digital signature per the Information Technology Act, 2000. This includes
Individuals, HUFs, LLPs, Companies, and Government agencies

Is DSC mandatory for proprietorships at the time of registration?

No, GST is optional for proprietorships during the time of registration and even for future filing of returns as well.