The Tool Desk
Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Short answer: In GST compliance, electronic authentication is the broad idea of proving who is submitting a document. Rule 26 of the Central Goods and Services Tax Rules, 2017 recognises two principal electronic routes for replies and other submissions: a digital signature certificate (DSC) or an e-signature. A DSC is a certificate-backed cryptographic signature normally operated with a secure key device; e-sign is a remote signing flow that can avoid a physical token. For companies registered under the Companies Act, the rule’s proviso requires documents and applications to be verified with a DSC. The correct signer still depends on the registered entity and its authorised-signatory records.
What the three terms mean in a GST notice
Electronic authentication
Electronic authentication is the umbrella concept. It means using an electronic method to establish the identity or authority of the person submitting a GST reply, application, return, appeal or other document. The phrase describes the purpose of the process rather than one particular technology.
As an Amazon Associate I earn from qualifying purchases.
Digital signature and DSC
A digital signature is a cryptographic signature created with a digital signature certificate and its private signing key. The certificate links the signer’s identity to the key, while the private key is used to sign the file or transaction. In day-to-day GST work, the certificate is commonly operated through a USB cryptographic token or another secure device. The token is the hardware that protects or accesses the key; it is not the certificate itself.
E-sign
E-sign is a separate electronic-signature route recognised alongside DSC under Rule 26. It is generally a remote workflow, so the authorised person may not need to possess a USB token. The identity checks, one-time authentication and portal screens depend on the approved e-sign service and the GST portal implementation available when the filing is made.
#1 Best Overall
- Read Before You Buy — No Video Output: These adapters support charging and USB 2.0 data transfer, but cannot transmit video signals. Except for standard USB webcams (which use USB data only), they are not compatible with HDMI/DisplayPort cables, video-capable USB-C hubs, or docking stations with video output.
- Convert USB-A Ports to USB-C: Designed to connect USB-C earphones, cables, flash drives, card readers, and other USB-C accessories to standard USB-A ports. Plug-and-play with no drivers or software required.
- Aluminum Alloy Housing: Built with a sturdy aluminum alloy shell that aids in heat dissipation and protects against daily wear and scratches. Designed to maintain a stable and secure connection.
- Compact & Travel-Friendly: The ultra-compact design allows the adapter to stay plugged into your device without blocking adjacent ports or adding bulk, reducing wear and tear on your original USB ports.
- 12-Month Warranty: Backed by a 12-month manufacturer warranty for peace of mind. Designed to meet strict quality control standards for reliable everyday performance.
Therefore, the labels are related but not interchangeable: electronic authentication is the overall objective, while DSC and e-signature are distinct methods for meeting that objective.
What Rule 26 requires
Rule 26 is the key provision for authentication of GST submissions and documents. The Central Board of Indirect Taxes and Customs (CBIC) publishes the rule in its GST Registration Rules materials. The current IndiaCode text is available under Central Goods and Services Tax Rules, 2017 — Rule 26.
For applications, replies to notices, returns, appeals and other documents that must be submitted under the rules, the provision states that they must be submitted electronically at the Common Portal with a digital signature certificate, through e-signature as specified under the Information Technology Act, 2000, or through another mode of signature notified by the Board.
The same rule deals with documents issued by the department. Notices, certificates and orders under the rules are issued electronically by the proper officer, or another authorised officer, through a digital signature certificate specified under the Information Technology Act, 2000. A notice appearing in the GST portal is consequently part of an officer-signed electronic record; the taxpayer’s response is a separate submission that must be authenticated by the person authorised to act for the taxpayer.
Who can sign for each type of taxpayer
Authentication does not allow any employee to sign a reply merely because that person can log in. Rule 26 assigns responsibility according to the constitution of the registered person and the authorised-signatory information maintained for the GST registration.
Rank #2
- 5-in-1 USB-C Hub: Experience comprehensive connectivity featuring a Power Delivery input, two USB-A 2.0 ports, a USB-A 3.0 port, and an HDMI port. (Note: The USB-C power delivery input port is only for connecting an external wall charger to power your laptop and cannot power peripheral devices.)
- 90W Pass-Through Charging: Achieve optimal charging with 90W pass-through power to your laptop, supported by a total input of 100W, with the hub reserving 10W for operational efficiency. (Note: Wall charger not included.)
- Quick Data Transfers: Accelerate your productivity with rapid data transfers using a high-speed 5Gbps USB 3.0 port and two 480Mbps USB 2.0 ports.
- 4K HDMI Display: Enhance your visual experience with a hub capable of delivering 4K resolution at 30Hz in both mirror and extend modes. Please note that this hub is compatible with MacBook (macOS 12 and newer), Windows 10 and 11, ChromeOS, and laptops equipped with DP Alt Mode and Power Delivery. Note: This device is not compatible with Linux.
- What You Get: Anker USB-C Hub (5-in-1, 4K HDMI), welcome guide, 18-month warranty, and our friendly customer service.
| Entity or taxpayer type | Person responsible for signing or verification | Practical check before filing |
|---|---|---|
| Individual | The individual, or an authorised person where the rule permits. | Confirm that the signer is the registered person or a properly authorised representative. |
| Hindu Undivided Family | The Karta or an authorised representative. | Keep the authorisation and Karta details consistent with the GST registration. |
| Company | The chief executive officer or an authorised signatory. | Verify the authorised-signatory record and the company’s DSC requirement described below. |
| Government body | An authorised officer. | Use the officer whose authority covers the GST registration and the particular filing. |
| Firm | A partner or an authorised signatory. | Check that the partner or signatory is recorded and permitted to represent the firm. |
| Association | A member or an authorised signatory. | Match the filing to the association’s registered authorisation. |
| Trust | A trustee or an authorised signatory. | Retain evidence of the trustee’s or signatory’s authority. |
| Other persons | A competent or authorised representative. | Confirm the representative’s authority before using either signing route. |
The table describes who carries responsibility; it does not remove the need to complete the GST portal’s user mapping, authorisation and verification steps.
Is DSC mandatory for a company’s GST notice reply?
For a person registered under the Companies Act, Rule 26 contains a proviso requiring documents or applications to be verified through a digital signature certificate. That makes the company-specific requirement different from the general rule’s recognition of DSC and e-signature routes. A company should therefore plan to use a valid DSC for a notice reply or other document covered by the proviso, unless a later notification or the applicable rule position changes.
Quick wins for a faster PC:
Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →The requirement concerns the company’s verification of the document. It does not mean that every staff member must hold a certificate. The certificate must belong to, or be operated by, the chief executive officer or authorised signatory who is entitled to represent the company and is correctly associated with the GST registration. If the signatory has changed, update the GST authorisation and portal mapping before the deadline rather than attempting to file with an obsolete profile.
DSC and e-sign compared
When both routes are available for the taxpayer and filing, choose by looking at legal acceptance, identity proof, hardware, setup, portal support, delegation and records. Rule 26 establishes the legal recognition of DSC and e-signature; operational details can change with the portal and the approved service.
| Comparison point | DSC | E-sign |
|---|---|---|
| Legal route under Rule 26 | Expressly recognised for electronic submissions. | Expressly recognised as e-signature under the Information Technology Act, 2000. |
| How identity is established | Through the certificate and control of its private signing key. | Through the identity-verification flow of the approved e-sign service; exact checks depend on the service and portal. |
| Physical token | Commonly operated with a USB cryptographic token or equivalent secure device. | No USB token is required for a valid e-sign workflow, although the portal may impose other device or browser requirements. |
| Initial setup | Obtain a certificate, install the required token driver or signing utility, and map the certificate to the authorised GST user. | Complete the approved service’s enrolment or authentication steps and follow the portal’s e-sign prompts. |
| Renewal and maintenance | The certificate has a validity period and must be renewed; the exact period is not stated in Rule 26. Token drivers and signing utilities may also need maintenance. | There is no token to maintain, but access depends on the service remaining supported and the signer passing its current verification flow. |
| Portal compatibility | Requires the GST portal to detect the certificate and signing component in the filing environment. | Requires the e-sign option to be enabled for that document and available to the signer. |
| Delegation | Works for the authorised signatory whose certificate is mapped to the GSTIN; sharing a private key or token is inappropriate. | Works for the authorised signatory who completes the service’s identity check; another person should not complete that check on the signer’s behalf. |
| Audit and records | Creates a certificate-based signature record and the portal acknowledgement. | Creates the e-sign transaction record and the portal acknowledgement; retain whatever confirmation the service provides. |
Neither route repairs a defective reply. A cryptographically valid signature proves or records the signing event; it does not make an answer complete, correct or timely.
Rank #3
- Sleek 7-in-1 USB-C Hub: Features an HDMI port, two USB-A 3.0 ports, and a USB-C data port, each providing 5Gbps transfer speeds. It also includes a USB-C PD input port for charging up to 100W and dual SD and TF card slots, all in a compact design.
- Flawless 4K@60Hz Video with HDMI: Delivers exceptional clarity and smoothness with its 4K@60Hz HDMI port, making it ideal for high-definition presentations and entertainment. (Note: Only the HDMI port supports video projection; the USB-C port is for data transfer only.)
- Double Up on Efficiency: The two USB-A 3.0 ports and a USB-C port support a fast 5Gbps data rate, significantly boosting your transfer speeds and improving productivity.
- Fast and Reliable 85W Charging: Offers high-capacity, speedy charging for laptops up to 85W, so you spend less time tethered to an outlet and more time being productive.
- What You Get: Anker USB-C Hub (7-in-1), welcome guide, 18-month warranty, and our friendly customer service.
How to reply to a GST notice correctly
-
Locate and validate the notice
Sign in to the GST Common Portal and confirm that the notice is present in the taxpayer’s account. Record the issuing officer, document type, reference number, issue date, legal provision cited and reply deadline. If an email or paper copy conflicts with the portal record, resolve the discrepancy through the prescribed GST channel before relying on the date or reference.
Do these 3 things before closing this tab:
1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesSpecial offer. See more information about Outbyte and uninstall instructions. Please review EULA and Privacy policy. -
Identify the authorised signer
Use the entity-specific responsibility in Rule 26 and check the authorised-signatory details attached to the GSTIN. For a company, confirm that the CEO or authorised signatory who will verify the reply is the person whose authority is recorded for the registration.
-
Choose the available authentication route
Decide whether the signer will use a mapped DSC or an e-sign option actually offered for that filing. Do not assume that an e-sign button is available for every notice or every user. Conversely, do not buy or configure a token until you have confirmed that the signer, certificate and portal account are correctly associated.
-
Prepare the substantive reply separately
Draft the factual chronology, legal position, calculations and supporting documents before opening the signing screen. Check that the reply addresses each allegation or information request, uses the notice’s reference number, and includes readable attachments in the formats and size limits accepted by the portal. Authentication is the final control, not a substitute for the legal and factual work.
-
Complete DSC signing, if selected
Check that the certificate is within its validity period, belongs to the authorised signatory, is mapped to the correct GSTIN and is visible to the GST portal. Connect the token or secure device, start the required signing utility or driver, select the intended certificate and complete the portal’s signing prompt. Never disclose the private-key password or leave the token available for unauthorised use.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
Special offer. See more information about Outbyte and uninstall instructions. Please review EULA and Privacy policy.Rank #4
Sale
UGREEN USB to USB C Adapter Combo 4-Pack, 10Gbps USB C Converter Space Gray | Data transfer & Fast charging for MacBook, iPhone 17/16/15, iPad, Samsung Galaxy, Apple Watch- Dual Converters, Infinite Potential：Includes 2× USB C male to USB A female adapters and 2× USB A male to USB C female adapters. Perfect for a wide range of uses—tablets with Bluetooth keyboards, expand USB ports on macbook, and more. Two different converters for all your daily needs
- Next-Level 10Gbps & 3A Charging: No more slow 480Mbps, this usb to usb c adapter has a transfer speed of up to 10Gbps, allowing you to do more transferring in less time. This usb adapter fits both USB A and USB C charger, supporting up to 3A fast charging
- Upgraded Exquisite Craftsmanship: With an aluminum alloy housing and metal connector, the usbc to usb adapter is extremely durable and sturdy. Rigorously tested to withstand more than 10,000 times of plugging and unplugging, ensuring long-lasting performance
- Broad Compatible: The usb c to usb adapter widely supports all USB C/ USB A devices like laptops, tablets, cellphones, car chargers, and phone chargers. Such as compatible with MacBook Pro/Air 2023/2022, Thunderbolt 4/3 Devices,Apple MagSafe Watch 9/8/7/SE/Ultra, iPad Pro 2022/2021, Samsung Galaxy S23/S20/S10, and iPhone 17/16/15 Pro. Plug and play
- Please Note: To reach 10Gbps speed, keep the cable under 3.3 ft. For USB A Male to USB C adapters, try flipping the USB C connector. USB C Male to USB A adapters support bidirectional 10Gbps transfer within 3.3 ft
-
Complete e-sign, if selected
Follow the portal’s current e-sign flow and the approved service’s identity checks in the signer’s own session. Review the document and the signer details shown before confirming. If the service rejects the identity check, do not create a second account for another person; resolve the profile or authorisation mismatch and retry through the supported path.
-
Submit and capture proof
After the signature succeeds, submit the reply and wait for the portal’s acknowledgement or reference number. Download the final submitted document, acknowledgement, signature or transaction confirmation and any attachment list. Record the submission date and time, because a saved draft or a successful signing screen is not proof that the reply was filed.
What a USB DSC token does—and does not do
A USB cryptographic token is a secure device used to operate a certificate’s private key. It does not itself confer authority, register a GSTIN or replace an authorised-signatory record. The certificate must be issued for the correct signer, remain valid and be usable by the GST portal’s signing component.
A token is unnecessary when the signer uses a valid e-sign route. If a company chooses DSC, however, the signer should have the token, its driver or signing utility, and the certificate password available before starting the filing. Sharing one person’s token among several employees can create an attribution and control problem; use the certificate of the authorised signatory who is actually responsible for the submission.
Decision guide: which route should you use?
Choose DSC when
- The taxpayer is a company covered by Rule 26’s DSC proviso.
- The authorised signatory already has a valid certificate mapped to the GSTIN.
- The organisation needs a repeatable certificate-based process for multiple filings and can control the token and signing workstation.
- The notice or document does not present a supported e-sign option.
Choose e-sign when
- Rule 26 permits the route for the filing and the GST portal displays it for the authorised signer.
- The signer needs to work without a USB token and can complete the approved service’s identity checks.
- The organisation can preserve the e-sign transaction confirmation and portal acknowledgement with its compliance records.
Pause and resolve the issue first when
- The notice cannot be found in the GST portal or the reference details do not match.
- The proposed signer is not listed or authorised for the GSTIN.
- The certificate is expired, mapped to another GSTIN, issued to a different person, or not detected by the signing utility.
- The deadline is close and the portal repeatedly fails: document each attempt and use the GST support or prescribed escalation route rather than silently assuming that a draft or failed signature was filed.
Troubleshooting common authentication failures
The portal does not detect the DSC
Confirm that the token is connected, the correct driver or signing utility is running, the certificate is visible in that utility, and the browser or operating-system environment is supported by the current GST portal instructions. Then verify that the certificate is mapped to the same authorised signatory and GSTIN used for the notice reply. A token that works on another computer can still fail when its local driver or signing component is missing.
Best Value
- 5-in-1 Connectivity: Equipped with a 4K HDMI port, a 5 Gbps USB-C data port, two 5 Gbps USB-A ports, and a USB C 100W PD-IN port. Note: The USB C 100W PD-IN port supports only charging and does not support data transfer devices such as headphones or speakers.
- Powerful Pass-Through Charging: Supports up to 85W pass-through charging so you can power up your laptop while you use the hub. Note: Pass-through charging requires a charger (not included). Note: To achieve full power for iPad, we recommend using a 45W wall charger.
- Transfer Files in Seconds: Move files to and from your laptop at speeds of up to 5 Gbps via the USB-C and USB-A data ports. Note: The USB C 5Gbps Data port does not support video output.
- HD Display: Connect to the HDMI port to stream or mirror content to an external monitor in resolutions of up to 4K@30Hz. Note: The USB-C ports do not support video output.
- What You Get: Anker 332 USB-C Hub (5-in-1), welcome guide, our worry-free 18-month warranty, and friendly customer service.
The certificate is expired or belongs to the wrong signer
Stop before submission. A different employee’s valid certificate does not cure an authorisation mismatch. Renew or obtain the certificate for the authorised signatory, update the portal mapping if the signatory has changed, and retain the updated authorisation evidence.
E-sign is unavailable or the identity check fails
Availability is document- and implementation-dependent. Check whether the filing type supports e-sign for the account, then follow the approved service’s current verification steps in the authorised signer’s own session. If the profile data do not match, correct the registration or user record through the proper process instead of bypassing the check.
The reply was signed but not submitted
Signing and filing are separate events. Return to the notice workspace, check for a submitted status and acknowledgement number, and download the final record. If no acknowledgement exists, complete the submission before the deadline or document the failure and use the available official escalation channel.
Records to retain after filing
Keep the original notice, your final reply, every attachment, the portal acknowledgement or reference number, the date and time of submission, and the certificate or e-sign transaction confirmation. For DSC filings, record which authorised signatory and certificate were used without storing a private-key password. For e-sign filings, retain the service confirmation that identifies the transaction and signer. These records let the organisation demonstrate what was submitted, by whom and when if the notice is later reviewed.
Quick Recap
Key takeaways
- Electronic authentication is the broad concept; DSC and e-signature are separate methods recognised by Rule 26 for electronic GST submissions.
- Departmental GST notices, certificates and orders are issued electronically through the proper officer’s digital signature certificate.
- A company registered under the Companies Act must account for Rule 26’s DSC verification proviso when filing documents or applications.
- The correct signer is determined by entity type and authorised-signatory authority, not simply by portal login access.
- A USB token is hardware for operating a DSC. It is not the certificate and is not needed for a valid e-sign route.
- Always preserve the portal acknowledgement and submitted file; a successful signature alone does not prove that the reply was filed.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
