Which DSC Do You Need? GST, Income Tax, MCA, DGFT & Tenders

Here's the good news up front: in 2026 you rarely have to agonise over which DSC to buy, because nearly every portal now accepts the same Class 3 certificate. The only real choices are who it's issued to, and whether you need encryption. Let's match the right one to your use case.

First, the two choices that matter

• Individual or Organisation? Filing in your own name → Individual. Filing on behalf of a company/LLP/firm → Organisation (issued to an authorised signatory).
• Signing or Combo? Signing covers most filings. Choose Combo (Sign + Encrypt) if you'll use e-tender/e-procurement portals, which require encryption.

DSC for GST

Companies and LLPs must use a DSC on the GST portal for registration, returns and amendments. Use a Class 3 Organisation certificate for the authorised signatory. Proprietors may use a Class 3 Individual certificate.

DSC for Income Tax

Use a Class 3 Individual certificate to e-file income tax returns, audit reports and respond to notices in your own name. Companies use an Organisation certificate for the signatory. (See our guide on documents required.)

DSC for MCA / ROC (company filings)

MCA21 filings — incorporation, annual returns, DIN and e-forms — need a Class 3 certificate for each director or authorised signatory. Directors typically use an Individual certificate registered against their DIN.

DSC for DGFT (import-export)

Importers and exporters with an IEC code need a dedicated DGFT certificate — a Class 3 organisation certificate configured for the DGFT portal — for IEC issuance, licences and trade filings.

DSC for e-Tenders & e-Procurement

Government and PSU tender portals almost always require a Class 3 Combo (Sign + Encrypt) certificate, because bids must be encrypted. Choose Combo for your organisation (or individual, depending on who bids).

DSC for bulk / automated signing

If you need to sign thousands of invoices or PDFs automatically at the server level, you need a Document Signer Certificate rather than a token-based DSC.

Quick reference

• GST → Class 3 Organisation (Signing/Combo)
• Income Tax → Class 3 Individual
• MCA / ROC → Class 3 (Individual signatory / Organisation)
• DGFT → DGFT Organisation certificate
• e-Tenders → Class 3 Combo (Sign + Encrypt)
• Bulk signing → Document Signer Certificate

Still unsure? A good DSC partner will recommend the right one — see pricing for every type.