Class 2 Individual Signing only for Income tax GST MCA

Q. Why Class II Digital Signature?

 Ans. Class II DSC is issued wherein the identity of a person is verified against a trusted, pre-verified database.

Q. Where Class II Digital Signature can be used?

  Ans. Class II DSCs can be used in

• Income Tax e Filing
• Provident fund e Filing
• GST e Filing
• MCA21 – Ministry of Corporate Affairs
  • Upload of eForms
  • Make Payments
  • Annual e-Filing

• DIN – Director Identification Number
• IEC – Import Export Code
• Tenancy Contracts
• Verify Electronic Documents
• Filing of so many state tenders
• and many more…

Q.What is Signing Certificate and encryption certificate?

Ans: To use a digital signature or encryption we must have a digital id or digital certificate or pubic key certificate or identity certificate. It is an electronic document used to prove the ownership of a public key.

• Signing certificate, which acts as a digital signature between Sender and Recipient. When we sign data, we include our digital signature with the data as shown in image. It ensures that messages have not been tampered
• Encryptionis a process of encoding a message using key (Symetric key/private key or public key).

Q. What are the required documents?

• Document as proof of identity (Any one):
  • Aadhaar (eKYC Service)
  • Passport
  • Driving License
  • PAN Card
  • Post Office ID card
  • Bank Account Passbook/statement containing the photograph and signed by an individual with attestation by the concerned Bank official.
  • Photo ID card issued by the Ministry of Home Affairs of Centre/State Governments.
  • Any Government issued photo ID card bearing the signatures of the individual.
• Documents as proof of address (Any one):
  • Aadhaar (eKYC Service)
  • Telephone Bill
  • Electricity Bill
  • Water Bill
  • Gas connection
  • Bank Statements signed by the bank
  • Service Tax/VAT Tax/Sales Tax registration certificate.
  • Driving License (DL)/ Registration certificate (RC)
  • Voter ID Card
  • Passport
  • Property Tax/ Corporation/ Municipal Corporation Receipt

With the above documents, the following conditions will apply.

1. Validation of signature on application forms: At least one identity or address proof should contain signature of applicant. If absent, subscribers should submit their signatures validated by the bank where they hold a bank account. The CA should use that verification document to confirm the signature of subscriber present on the application form.

2. The validity of the Address Proof: In case of any utility bills like electricity, water, gas, and telephone bill, in the name of the applicant, the recent proof, but not earlier than 3 months from the date of application should be attached.

• Using single document copy to be used for both Identity & Address proof: This may be considered. However, if the address in the Photo-id is different from the address given in the application then a separate address proof may be insisted for.

3.Attestation against original copy: Copy of supporting document should be attested by any one of the following:

• Group ‘A’ /Group ‘B’ Gazetted officers
• Bank Manager/Authorised executive of the Bank
• Post Master

Q. What is PKI?

Ans:  A Public Key Infrastructure (PKI) is a set of roles, policies, and procedures needed to create, manage, distribute, use, store, and revoke digital certificates and manage public-key encryption.

Q. Where it can be stored?

• The signature keys should be generated in the crypto-medium and should not be copied.
• The encryption keys are to be generated at the subscriber’s system and should be archived prior to transfer into crypto-medium.