Tax & corporate
Class 3 digital signature certificates
An expired signature certificate stops filings on the due date, and the penalties start the next day. As an eMudhra authorised partner, we issue Class 3 certificates and help you put them to use on each portal.
- No filing held up by a DSC
- eMudhra authorised partner
- Class 3 certificates on a token
- For MCA, GST and income tax
Choose your certificate
What you sign decides the certificate
Each portal below accepts a Class 3 certificate. What changes is whose name it carries, whether it needs an encryption key as well, and where it must be registered before first use.
You need
Class 3 signing certificate in the signatory's own name
Company e-forms such as AOC-4 are signed digitally by a director or authorised officer, and the certifying CA, CS or CMA signs with their own DSC. LLP forms carry a designated partner's signature. The DSC is associated with the signatory's account on the MCA portal.
Issued by NK One as an eMudhra authorised partner
- 01
Choose the certificate
Class 3, for an individual or an organisation, with signature, encryption or both. Validity is one, two or three years.
- 02
Verify identity
Aadhaar eKYC by biometrics, or Aadhaar OTP with video verification. Otherwise, an application with supporting documents and an in-person or video check. eMudhra requires a video recording for issuance.
- 03
Key on a crypto token
The private key is generated and stored on a hardware token validated to FIPS 140-2 level 2. The certificate is downloaded onto it with a challenge code sent by email or SMS.
- 04
Register it where you sign
GST, income tax e-filing, MCA and EPFO each need the DSC registered or associated on the portal before its first use. We register it on the GST portal, and it then signs your MCA e-forms and verifies your income tax returns.
The cost of non-compliance
An expired certificate on the due date
MCA e-forms and the income tax returns of companies and audited businesses are signed with a DSC, and companies and LLPs use one on the GST portal. When the certificate lapses, the filing waits and the penalty clock starts.
Exposure under the law
Source
₹100 a day
per form, up to ₹2 lakh
01MCA forms held up
A company's AOC-4 or MGT-7 filed late carries ₹10,000 plus ₹100 a day, and the officers in default pay their own penalty.
Companies Act, 2013, s.137(3) and s.92(5)
₹100 a day
under the CGST Act
02GST returns held up
Where the GST signatory's certificate has lapsed, the return waits. Filed after its due date, it carries a late fee for each day, plus interest on tax paid late.
CGST Act, 2017, s.47(1) and s.50(1)
₹5,000
late fee
03Income tax returns held up
A return furnished after the due date carries a fee, and interest of 1% a month on any tax still payable.
Income-tax Act, 2025, s.428 and s.423(1)
Why NK One
Every filing, zero penalties.
We issue Class 3 certificates as an eMudhra authorised partner and track their expiry, so no filing waits for a signature.
Zero-penalty guarantee
No late fees, no interest, no surprise demands on anything we file for you. Every due date is tracked by people who have done this for 20 years.
Direct partner access
Since 2007, clients speak to the partners who run NK One, not a new compliance executive learning on your account.
Scope of service
Your DSC, from application to renewal
Three parts to the work: issuing the certificate, putting it to use, and replacing or revoking it when things change.
- File01
Getting your DSC
Issued by eMudhra, a Certifying Authority licensed by the CCA.
- Class 3 DSCs, as an eMudhra authorised partner
- The type and validity that suit each signatory
- Identity verification by Aadhaar eKYC, or documents with an in-person or video check
- Private key on a FIPS 140-2 validated crypto token
- File02
Putting it to use
Registered on each portal before the first signature.
- Registering the DSC on the GST portal
- Signing MCA e-forms such as AOC-4
- Verifying income tax returns with a DSC
- File03
Changes and expiry
When a certificate runs out or a signatory moves on.
- A new certificate when a DSC expires
- Revocation when a signatory leaves the organisation
Good to know
How a DSC behaves once it is issued
A DSC belongs to one person and has a fixed life. The Controller of Certifying Authorities sets out what follows from that.
Equal to a handwritten signature
Under the Information Technology Act, 2000, a digital signature stands on par with a handwritten one. Only Certifying Authorities licensed by the CCA can issue the certificate, and eMudhra is one of them.
Expiry does not undo past signatures
A signature is valid if the certificate was valid when the document was signed. Anything signed after expiry needs a new certificate.
When a signatory leaves
The certificate should be revoked and its keys destroyed by the holder, not handed to the next person. The new signatory needs a DSC of their own.
Signing and encryption
For an individual, the signing and encryption certificates are kept separate. A signing-only certificate has no encryption key, which is why eMudhra issues e-tendering certificates with both.
FAQ
Questions about digital signatures
Can't find your answer? Ask us on WhatsApp and we'll reply within 2 working hours.
What is a Class 3 digital signature certificate?
It is a class of DSC defined by the Controller of Certifying Authorities (CCA). The private key is generated and stored on a hardware crypto token validated to FIPS 140-2 level 2. The applicant's identity is verified through Aadhaar eKYC (biometric, or OTP with video verification), or through a paper application with in-person or video verification.
Is a digital signature legally valid?
Yes. The CCA notes that under the Information Technology Act, 2000, digital signatures are on par with handwritten signatures. DSCs can be issued only by Certifying Authorities licensed by the CCA, and eMudhra is one of them.
Which DSC do we need for GST, MCA and income tax?
A Class 3 signing certificate in the signatory's name works for all three. The GST portal accepts only PAN-based certificates and needs the DSC registered before use. The income tax portal also needs it registered, and the MCA portal needs it associated with the signatory's account.
Do we need a separate DSC for e-tenders?
Only if your current DSC is signing-only. The Central Public Procurement Portal requires a Class 3 certificate from a licensed Certifying Authority, and for e-tendering eMudhra issues it with both signature and encryption. A signing-only certificate does not carry the encryption key.
How long is a DSC valid?
eMudhra issues Class 3 certificates for one, two or three years. A document signed while the certificate was valid stays valid after it expires. To sign anything new, you need a new certificate.
What happens when a director or signatory leaves?
The CCA advises that the certificate be revoked and its keys destroyed, rather than passed on. The person who takes over signing needs a DSC in their own name, registered again on each portal.
Can one DSC be used on several portals?
Yes. The CCA's view is that there should ideally be no need for different certificates for different applications. The same DSC still has to be registered or associated separately on each portal, such as GST, income tax, MCA and EPFO.
How much does a DSC cost?
Send us an enquiry with the number of signatories and what each certificate is for, and we will come back with a quote.
Related
Related services
ROC & MCA filings
Annual returns and financial statements filed with the ROC, and DIR-3 KYC.
GST filing
GSTR-1, GSTR-3B and annual GST returns for your registrations.
Income tax filing
Income tax returns for every type of entity, including revised and updated returns.
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
