Signing GST returns with DSC or EVC

Under Rule 26 of the CGST Rules, companies and LLPs must sign GST returns with a class 3 digital signature (DSC), while other taxpayers such as proprietors and partnership firms may use EVC, an OTP on the authorised signatory's registered mobile. The DSC must be registered on the portal against the authorised signatory.

A common filing-day failure is an expired or unregistered DSC, which stops a company's return at the last step and pushes it past the 20th. Register the DSC under My Profile > Register/Update DSC using the emSigner utility, and renew it before expiry. A proprietor can file with EVC, but the OTP goes to the authorised signatory's mobile, so keep that number current.