Class 2 DSC : GST, ROC, IT-Return, E-TDS.
As e-filing is made compulsory in ROC,GST,E-Tds, Audit, every director / signing authority needs to have their Digital Signature Certificate. Its now mandatory to obtain Class-2 or Class-2 with PAN Encryption Digital Signature Certificate for any person who is required to sign manual documents and returns filed with respected feild. Also an Individual is required to obtain Class-2 DSC with PAN Encryption for e-filing his return with Income Tax, India.
The verification requirements are (i) AadhaareKYC Biometric or (ii) Paper based application form and supporting documents or (iii) AadhaareKYC OTP + Video Verification . The Private Key generation and storage should be in Hardware cryptographic device validated to , FIPS 140-2 level 2.