What Is EVC in GST? EVC vs DSC for Returns and Registration

Every GST return, registration application and amendment has to be signed before the portal accepts it. There are two ways to sign: EVC, a code sent to the authorised signatory's phone and email, and DSC, a digital signature certificate on a USB token. This guide explains what EVC is in GST, how it compares with DSC, who has no choice but to use DSC, how to register a DSC on the portal, and how to fix the errors that stop either one working on the last day of filing.

What is EVC in GST?

EVC stands for Electronic Verification Code. When you submit a return or form and choose to file with EVC, the GST portal sends a one-time password to the mobile number and email address recorded for the authorised signatory you select. Entering that code verifies that the signatory approved the filing, and the law treats it as a valid way of signing.

It needs no hardware, no software and no renewal. It works from any browser, including a phone. Its only dependency is that the authorised signatory's contact details on the registration are current, because the code goes there and nowhere else.

What is DSC?

A Digital Signature Certificate is an electronic credential issued by a licensed certifying authority, linked to a person's PAN, and stored on a USB token protected by a PIN. For GST you need a Class 3 certificate; Class 2 certificates are no longer issued. Certificates are valid for one to three years and must be renewed.

The GST portal talks to the token through emSigner, a small utility you install on the computer you file from. When you sign, the portal asks emSigner to sign the data with the certificate on the token, and you enter the token PIN.

EVC vs DSC at a glance

For new registrations there is also Aadhaar-based e-sign, where the OTP comes from the mobile linked to Aadhaar. It applies to the registration application and is separate from the EVC used for returns. See Aadhaar authentication for GST registration.

Who must use DSC

Companies, including foreign companies, and limited liability partnerships must sign GST returns, registration applications and amendments with a DSC. The portal will not offer them EVC for these forms. The certificate must belong to an authorised signatory added on the registration, typically a director or designated partner.

Everyone else, including proprietors, partnership firms, HUFs, trusts and societies, can use EVC or DSC. Most use EVC because it is free and works anywhere. A firm with several people filing from one office sometimes prefers DSC so filing does not depend on one person's phone.

How to register a DSC on the GST portal

Registering is done once per certificate, and again after each renewal.

1. Install emSigner. Download it from the GST portal's DSC section and install it. On Windows, run it as administrator. It should show as running before you continue.
2. Install the token driver. Plug in the DSC token; the driver usually installs from the token itself or from the certifying authority's site.
3. Log in to the GST portal with the taxpayer's username and password.
4. Go to My Profile → Register / Update DSC.
5. Select the PAN of the authorised signatory whose certificate is on the token.
6. Tick the declaration and click Proceed.
7. Select the certificate from the list emSigner shows, click Sign and enter the token PIN.
8. A success message confirms the DSC is registered. It can now be used to sign returns.

The authorised signatory must already be on the registration. If they are not, add them first through a non-core amendment, signed by an existing signatory; see GST registration amendment.

Common DSC errors and fixes

If the portal itself is slow or down near a due date, the problem may not be your DSC at all; see GST portal not working.

When EVC fails

• OTP not received. Check the mobile and email registered for the signatory you selected, not your own. Wait a few minutes before resending; repeated requests can delay it further.
• OTP goes to an old number. Update the authorised signatory's mobile and email through a non-core amendment. Until that is approved, another signatory with current details can file.
• Invalid OTP. The code expires quickly and only the latest one is valid. Use the most recent code without refreshing the page.
• EVC option missing. The taxpayer is a company or LLP, so only DSC is offered.

Once the return is signed, the filing is final, so check the figures before you sign. The GSTR-3B filing guide walks through each table, and how to file a GST return online covers the full flow from login to acknowledgement.

Your returns also depend on suppliers being properly registered. Before booking a purchase, the gstinapi.com GSTIN verification API confirms a supplier's GSTIN is active and returns its legal name, so the credit you claim in the return you are about to sign holds up.

Frequently asked questions