Class 2 digital signature for MCA21/ROC eFiling
The Ministry of Corporate Affairs has enabled e filing with digital signature as mandatory under the MCA 21 program. Minimum standard of DSC required for e-filing the on the MCA21 portal is the class 2 digital signature. The class 2 digital signature certificate is required for all the authorised signatory of company under the MCA21. In the same way the class 2 digital signature certificate will be required by any document filed by Company Secretary (CS) Tax Practitioners, CWA and Charter accountant (CA).
Class 2 digital signature for Income Tax eFiling / GST
e-Filing with Pan Encrypted Digital Signature Certificate on the Income Tax e-Filing portal has been made mandatory w.e.f 1st July 2011 for Firms and Individuals whose accounts are required to be audited u/s 44 AB of the Income Tax Act’ 1961. For others who do not come under the above category, e-Filing Income Tax returns can be done with Digital Signature Certificates also. If filing is done electronically using digital signature, there is no need to submit a physical copy of the return. Else a physical printed copy of the filled up Form along with the copy of the Provisional Acknowledgement Number of your e-Return has to be submitted.