Thursday, February 9

This is What Validates Your Identity Under GST Law: A Proof You Must Have

This is What Validates Your Identity Under GST Law: A Proof You Must Have

Goods and services ( GST) is a comprehensive tax system that came into effect from 1st July 2017. It subsumed many taxes and levies like central excise duty, service tax, surcharges, additional customs duty. It is a Multi-level tax as it is applied to every stage of production, which is later refunded. It is a destination-based tax; The tax is collected from the consumer and not from the point of origin of a product or a service. Products that are not taxed under GST are taxed separately under state governments. Taxes collected earlier were from the point of origin.

There are a lot of new changes that GST brought to the way taxpayers filed their taxes. The GST online portal is one of the major changes. But as people were not really familiar with the new approach, there was a lot of confusion about the GST Act. Simple issues like how to download the GST certificate or to register on the portal. Gradually people became comfortable with the online portal, and it created a significant change in ease of paying taxes.

Though it made life easy with the help of technology for the users, there were few challenges too that arose. Security is one of the most difficult challenges. And to tackle this challenge, three options were included in the portal to validate identity, which is a must-have proof for users.

Digital Authentication of Identity:

Digital Signature Certificate, Electronic Signature, and Electronic Verification Code are used to authenticate the identity of a user on the GST portal.

 Digital Signature Certificate

DSC, a short form often used for Digital Signature Certificate, as the name suggests, is a digital certificate like a physical or a paper version of any certificate. It may be presented as proof of the identity of an individual. It can be used to gain access to online information or services and to sign documents electronically. Its main purpose is to establish the identity of a person while filing the documents electronically.

It’s the same as an individual signing any document in their own handwriting, but with DSC, it is done electronically. Enrollment has to be signed digitally using DSC when it comes to the enrollment of companies, Foreign Limited Liability Partnerships ( FLLPs), Limited Liability Partnerships(LLPs), and international companies.

Electronic Signature

Electronic Signature or e-signature is an authentication mechanism that can be used to sign documents digitally. An Aadhaar card holder will receive a one-time-password on the registered mobile number when digitally signing documents.

Electronic Verification Code

These are electronically generated codes to identify and authenticate a user’s identity on the GST portal. A one-time-password is sent to the user’s registered Email ID and mobile number, which can be used to authenticate identity. Along with a registered mobile number, a valid Aadhaar card is mandatory to avail Electronic Verification Code.

DSC can be used by proprietors, Hindu Undivided Family, TRust registrations, Partnerships, LLPs, Companies, Clubs & Societies, Government departments, Local authorities, and Statutory bodies. Any certifying authority which is within the country can provide DSC to individuals. DSC can be obtained by filling the required application form attached with supporting documents. A fee could be charged to obtain DSC.

DSCs can be obtained from any certifying authority that has a license under Section 24 of the Indian IT ACT,2000. Authorities such as E-Mudhra, Tata Consultancy Services, Code Solutions, National Informatics Center, IDRBT Certifying Authority, SafeScrypt CA services, Sify Communications Ltd. can provide Class 2 or Class 3 certificates.

Digital Signature Certificate Registration on GST Portal:

All public limited companies, foreign companies, public sector undertakings, LLPs, FLLPs, Private Limited companies will have to obtain DSC. To register DSC on the GST portal, the user must first install emSinger a utility app from the Register DSC page.

Follow these steps for “new” registration of DSC on GST portal:

  • Open from any browser
  • Click the “Register Now” tab for new registration.
  • Select option TRN(Temporary Reference Number) and enter the TRN you receive.
  • Click “Proceed”
  • Enter one-time-password (OTP) received on your Email ID and registered mobile number. (OTPs are valid for 10 minutes only)
  • Click “Proceed”
  • Select the “Services” option from the drop-down menu and choose “User Services” then select Register/Update DSC Command.”

Follow these steps on the GST portal for “Existing” Registrations of DSC.

  • Enter your credentials on the GST portal.
  • Click “My Profile”
  • Choose the “Register/Update DSC” option.
  • “Register Digital Signature Certificate” page will open.
  • Click on the drop-down menu and click on “PAN of Authorised Signatory.”
  • Choose PAN of the authorized signatory, which needs to be registered.
  • Select the checkbox “I have downloaded and installed the singer”
  • Click “Proceed”
  • Select the certificate and click the “Sign” option.
  • This message will be displayed “Your DSC has been successfully registered.”

The digitalization of identity validation through the GST portal has created a significant impact on the speed with which the departments can function in verifying a person or a company. This has also helped taxpayers to file taxes faster. Earlier, taxpayers were required to either walk to the tax department or print and sign the hard copy of documents. With DSC, the user can sign the digital copy and send it instantly.

A user who has a Digital Signature Certificate does not have to be present at a particular location or at a particular department to conduct business or pay taxes. It gives freedom to work virtually and in an efficient manner. It also significantly reduced costs. It has created better safety because a digitally signed document cannot be edited or changed after it is signed. This creates greater security compared to the older system where there was the use of physical paper, which also had the risk of being lost of being tampered with.


Identity validation provides assurances that the information and details like an Email ID, phone number, and other details are genuine. This not only keeps things smooth between a user and government, but it also creates an extra level of security for the user. An interesting thing about the GST is that it has come a long way even though it was implemented not too long ago. Users who had minor issues like how to download GST certificate or how to login to a portal are now able to use DSC confidently.

This technology helps in fighting fraudulent activity that might otherwise create a weaker system creating a mess for taxpayers, businesses, and the economy.

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