Class II B Company Digital Signature Certificate (DSC) for VAT / Sales Tax Returns Filing in West Bengal

“Only Class II B (Class 2B) Company Digital Signature Certificate (DSC) will be registered for availing Directorate of Commercial Taxes eServices
w.e.f. 15.9.2013. All DSC issued by CA before 15.9.2013 on Individual basis can be registered for the purpose of availing Directorate of Commercial Taxes eServices.”

Mandatory Submission of Return using Digital Signature under WBVAT

In its continuous endeavour to promote e-governance among citizens, the Directorate has decided to extend the facility of submission of return using digital signature to larger number of registered dealers with effect from quarter ending 30th June, 2016. Accordingly the West Bengal Value Added Tax Rules 2005, has been amended through Notification No. 1024-F.T. dated 21.07.2016.

According to the amendment, all registered dealers filing return in Form 14/14D/15/15R having turnover of sales or contractual transfer price or both in the immediate previous year, i.e., 2015-16, in excess of rupees fifty lakhs or having registration under the Companies Act, 1956, or the Companies Act, 2013, shall have to furnish return using DIGITAL SIGNATURE mandatorily from quarter ending 30th June, 2016, in terms of amended rule 34A(3) of WBVAT Rules, 2005. These dealers need not submit any signed hard copy of the said return furnished on line or the acknowledgement thereof, at the Charge Office/ LTU/ Central Section, as the case may be.

All registered dealers falling under the category as mentioned above, who do not have Digital Signature Certificate (DSC), are requested to procure the same and get it registered with this Directorate immediately to avail of the service. DSC registration with the Directorate can be done using the website

Registered dealers not falling under the above category, may also submit return electronically using DSC, or alternatively send the single page signed acknowledgement in Form 14e/15e/15Re, as the case may be, to Central Receiving Section at the address noted therein so that it reaches the said address within fifteen days from the expiry of the due date of furnishing the return electronically.

Thus, the need for filing of hard copy of the entire return is done away with. We expect a saving of approximately 5 crore pages of printing every year. All dealers are advised to obtain DSC at the earliest convenience.

TRADE CIRCULAR NO. 05/2016 DATED: 25.07.2016

Class 2B Digital Signature Certificate ensures convenient and enhanced Security in Filing E Tenders. A digital Signature Certificates authenticates the identity of the person filing the Tender Information. An organization needs to obtain a class 2B digital signature certificate in the name of the authorized representative to submit the Bids and tender documents online. Class 2B Digital Signature Certificate are issued only to authorized Individuals of the an Organisation.

A signing Certificate ensures that the message is not tampered in transit and also verifies the identity of the person filing the Tender. An Encryption certificate encrypts the data in a cipher text so that only the intended Person can read the message.

Download Form to apply Class 2B DSC for West Bengal (WB) VAT / Sales Tax Return Filing



ATTESTATION PROCEDURE for Digital Signature Certificate:

  • (a) Attestation of supporting documents by RA will not be allowed.
  • (b) The documents are to be attested only by Group A/B Gazetted Officers / Bank Manager / Post Master.
  • (c) The Attesting Officers should also specify their Name, designation, office address and contact number.
  • (d) The list of Gazetted Officers are also listed in CCA Guidelines.
  • (e) The signature of applicant has to be in Blue-ink only.

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  • In place of physical verification, now CA / RA will make a video recording of the applicant for a specified time duration.
  • Before providing final Approval, Certifying Agency will verify the applicant through a video recording.
  • Applicant will have to answer a specific set of questions to establish his identity
  • This recording will happen directly in CA System, in a tamper proof way. That means, if RA is recording the video, the recording has to be made in CA provided software / portal, and will be directly recorded to CA System
  • Old videos or the videos sent over email or downloaded from web, etc will not be allowed.
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Mobile Verification for all Classes of Certificate

Mobile Verification for all Classes of Digital Signature Certificate

Before Approval of DSC, Certifying Agency will make a telephonic verification with applicant, through the mobile number provided in application.
The mobile number should also be unique in each application, as is currently in the case of email ID

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Aadhaar EKYC Process for DSC

Aadhaar EKYC Process for DSC

Aadhaar EKYC is a paperless process for Digital Signature Issuance where in identity and address of the subscriber are verified through aadhar authentication. This a convenient mode of obtaining Digital Signature (DSC) as there is no need to submit the Hard copies of Form and documents and no need to attestation of any documents. Further Mobile Verification, Video Recording (For Class 3 DSC) is NOT REQUIRED under EKYC Mode

Biometric Device – Finger Print Scanner will be required for Authenication using EKYC Mode

Comparison of process for Individual Digital Certificate
Normal Process Aadhaar eKYC
Attestation on ID & Address proof Required Not Required
Mobile Verification Required Not Required
Email Verification Required Not Required
Video Verification Required for Class 3 Not Required
Advantage of Aadhaar eKYC
According to Identity Verification Guidelines of CCA, the normal KYC process requires paper documents to be submitted, which should contain the attestation by Gazetted Officer / Bank Manager / Post Master. Subsequently CA should also carry out Mobile verification, Email Verification and Video Verification (in case of class 3) of the subscriber, as per details provided in application form.
Using Aadhaar eKYC, the hassles and the delays of attestations and other verification is brought to minimum. Thereby ensuring faster processing and issuance of Digital Certificate.

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A digital signature (not to be confused with a digital certificate) is a mathematical technique

A digital signature (not to be confused with a digital certificate) is a mathematical technique used to validate the authenticity and integrity of a message, software, or digital document.

A digital signature is a mathematical scheme for demonstrating the authenticity of a digital message or document. A valid digital signature gives a recipient reason to believe that the message was created by a known sender, such that the sender cannot deny having sent the message (authentication and non-repudiation) and that the message was not altered in transit (integrity). Digital signatures are commonly used for software distribution, financial transactions, and in other cases where it is important to detect forgery or tampering.


To obtain your Digital Signature Certificate, please visit or contact our Kolkata office for more details or call +91-9432644547

What ‘Certificate Class’ should I select?

Digital Signature certificate in India – Emudhra

Selection of Digital Signature certificate class depends completely on your usage and security requirements. A rough guideline is provided below on the applicability of various levels of certification:

Class 2 Gold – if you need to use the certificate for signing documents, encryption and electronic access control in transactions where proof of identity based on information in the Validating Database is sufficient class.

Class 3 Platinum – for transactions that require a high degree of security and privacy due to exchange of extremely sensitive information that requires unequivocal authentication of the subscriber’s identity. Some of the common transactions requiring Class 3 certificates are e-commerce, electronic data interchange by banks, etc.


Using digital signatures only with trusted applications

One of the main differences between a digital signature and a written signature is that the user does not “see” what he signs. The user application presents a hash code to be signed by the digital signing algorithm using the private key. An attacker who gains control of the user’s PC can possibly replace the user application with a foreign substitute, in effect replacing the user’s own communications with those of the attacker. This could allow a malicious application to trick a user into signing any document by displaying the user’s original on-screen, but presenting the attacker’s own documents to the signing application.

To protect against this scenario, an authentication system can be set up between the user’s application (word processor, email client, etc.) and the signing application. The general idea is to provide some means for both the user application and signing application to verify each other’s integrity. For example, the signing application may require all requests to come from digitally signed binaries.


To obtain your Digital Signature Certificate, please visit or contact our Kolkata office for more details or call +91-9432644547


Authentication of Digital signatures

Although messages may often include information about the entity sending a message, that information may not be accurate. Digital signatures can be used to authenticate the source of messages. When ownership of a digital signature secret key is bound to a specific user, a valid signature shows that the message was sent by that user. The importance of high confidence in sender authenticity is especially obvious in a financial context. For example, suppose a bank’s branch office sends instructions to the central office requesting a change in the balance of an account. If the central office is not convinced that such a message is truly sent from an authorized source, acting on such a request could be a grave mistake.


To obtain your Digital Signature Certificate, please visit or contact our Kolkata office for more details or call +91-9432644547


How Digital Signature Certificate works?

A digital signature is basically a way to ensure that an electronic document (e-mail, spreadsheet, text file, etc.) is authentic. Authentic means that you know who created the document and you know that it has not been altered in any way since that person created it.

Digital signatures rely on certain types of encryption to ensure authentication. Encryption is the process of taking all the data that one computer is sending to another and encoding it into a form that only the other computer will be able to decode. Authentication is the process of verifying that information is coming from a trusted source. These two processes work hand in hand for digital signatures







Application Form & Details at

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