Last updated: 3 Nov 2026

Virtual Auditor

Class 3 Digital Signature Certificate

Last updated: 3 Nov 2026

Quick answer: A Class 3 digital signature certificate costs ₹2,000 + 18% GST for one year or ₹2,500 + 18% GST for two years, plus Certifying Authority and token charges at actuals. It is issued the same working day after Aadhaar e-KYC or video verification, and the USB token is delivered in 1–3 working days. Issued by a licensed Certifying Authority; Virtual Auditor processes the application.

Class 3 DSC provides the highest level of assurance. Required for: e-tendering on government portals (GEM, IREPS, CPPP), e-procurement, high-value contract signing, and applications requiring enhanced identity verification. Virtual Auditor provides Class 3 DSC with same-day issuance. Quick Answer: Class 3 Digital Signature Certificate — Class 3 DSC for e-tendering, e-procurement and high-security signing. Professional fee starts from ₹2,000 + 18% GST; Certifying Authority and token charges are extra at actuals. Virtual Auditor.

What is Class 3 Digital Signature Certificate?

Regulatory Framework

Class 3 Digital Signature Certificates are governed by the Information Technology Act, 2000 and IT (Certifying Authorities) Rules. Class 3 DSC provides the highest level of assurance and is required for e-tendering, e-procurement portals (GeM, IREPS, CPPP), and high-value transactions. Identity verification follows the CCA Identity Verification Guidelines; methods include physical verification, interactive video verification or online Aadhaar e-KYC.

Class 3 DSC — Use Cases

PlatformPurposeClass 3 Required
GeMGovernment e-MarketplaceYes (mandatory)
IREPSIndian Railways procurementYes
State e-TenderState government tendersYes
CPPPCentral Public ProcurementYes

Class 3 Digital Signature Certificate — Enhanced Security

Class 3 DSC provides the highest level of identity assurance. Since the CCA discontinued Class 2 from 1 January 2021 it is the only class issued, and it is accepted for MCA, income-tax and GST filings as well as government e-procurement and e-tendering.

Class 2 (discontinued) vs Class 3 Comparison

FeatureClass 2 DSC (discontinued 1 Jan 2021)Class 3 DSC
Identity VerificationVideo KYC (remote)Aadhaar e-KYC or video verification (CCA guidelines)
Security LevelMediumHighest
CostNot issued since 1 January 2021₹2,000 (1-year) or ₹2,500 (2-year) + 18% GST; Certifying Authority and token charges extra
MCA FilingAccepted until the certificate expiresAccepted
e-TenderingNot acceptedMandatory
Processing TimeNot issued since 1 January 2021Same working day after Aadhaar e-KYC or video verification; USB token in 1-3 working days

Where Class 3 is mandatory: GeM (Government e-Marketplace) for procurement above ₹25,000. IREPS (Indian Railways Electronic Procurement System). Central Public Procurement Portal (CPP). Various state e-procurement portals. Defence procurement portals.

Verification: Class 3 is issued after Aadhaar e-KYC or video verification under the CCA's identity-verification guidelines; some Certifying Authorities also offer in-person or doorstep verification for an additional fee. This verification standard is what makes Class 3 secure and suitable for high-value transactions.

Need Help With This?

30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Step-by-Step Process

    Step 1

    Select Certifying Authority

      Step 2

      Submit PAN, Aadhaar, and photo

        Step 3

        Complete Aadhaar e-KYC or video verification (CCA guidelines)

          Step 4

          Receive USB token with DSC

            Step 5

            Install and configure for e-tendering portal

              Step 6

              Test on target government portal

              What You Will Receive

              Upon completion, you will receive: Class 3 Digital Signature Certificate with encryption on USB token, portal registration across MCA/TRACES/e-filing/GST portals, driver installation and testing on your computer, user guide for DSC usage and troubleshooting, and renewal reminder setup. Class 3 DSC is mandatory for company directors, authorised signatories, and professionals filing statutory returns. Validity: 2 years.

              Latest Regulatory Updates (FY 2026-27)

              This page reflects the Income-tax Act, 2025 (in force from 1 April 2026), the Finance Act, 2026, and the notifications and circulars of CBDT, CBIC, MCA, SEBI and RBI reviewed in November 2026. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

              When This Service Is Not Required

              A Class 3 DSC may not be required when: (a) you are not a company director, authorised signatory, or professional required to file statutory returns, (b) an existing valid DSC covers all your filing requirements, (c) the entity is a sole proprietorship with no digital filing obligations, or (d) you have delegated all filing responsibilities to a professional. Class 3 DSC is mandatory for MCA filings, GST return signing (for companies), and income tax return signing for entities requiring audit.

              If you are unsure whether your situation requires class 3 digital signature certificate, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

              Engagement terms — reviewed 25 October 2026

              • Fee: Class 3 DSC: ₹2,000 + 18% GST for one year, ₹2,500 + 18% GST for two years, plus the Certifying Authority and token charges at actuals.
              • Extra / not included: Reissue after loss of the token is a new certificate.
              • Turnaround: Issued the same working day after Aadhaar e-KYC or video verification; USB token delivered in 1–3 working days.
              • Who signs: Issued by a licensed Certifying Authority; Virtual Auditor processes the application.
              • Entity: Engagement letter and invoice are issued by Virtual Auditor Private Limited.
              • What to send first: Send PAN, Aadhaar, photograph, email and mobile of the applicant.
              • Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

              Frequently Asked Questions

              When is Class 3 needed instead of Class 2?
              Always: Class 2 was discontinued from 1 January 2021, so Class 3 is issued for every purpose, from MCA and GST filings to government e-tendering portals (GeM, CPPP, IREPS).
              What is Class 3 DSC used for?
              Government e-tendering (GeM, IREPS, CPP Portal), high-security e-procurement, and applications requiring enhanced identity assurance.
              How is Class 3 different from Class 2?
              Class 3 is the highest assurance level and the only class issued since 1 January 2021. Identity verification follows the CCA Identity Verification Guidelines (physical verification, interactive video verification or online Aadhaar e-KYC); we use Aadhaar e-KYC or video verification, so no office visit is needed. Professional fee: ₹2,000 + 18% GST for 1-year validity or ₹2,500 + 18% GST for 2-year validity; Certifying Authority and token charges are extra at actuals. Certificate issued the same working day after Aadhaar e-KYC or video verification; USB token delivered in 1-3 working days.
              Which portals require Class 3?
              GeM (Government e-Marketplace), IREPS (Indian Railways), CPP Portal, various state e-procurement portals, and defence procurement.
              Can I upgrade Class 2 to Class 3?
              No. Class 2 is discontinued and a Class 2 certificate cannot be converted; when it expires, a new Class 3 DSC is issued on the same or a new USB token.
              Is Class 3 needed for company registration?
              Yes. Since Class 2 was discontinued, every director's DSC for SPICe+ and other MCA filings is Class 3.

              Watch: How Virtual Auditor Works

              Subscribe to our YouTube channel for expert guides on class 3 digital signature certificate, compliance tips, and more.

              Ready to Get Started?

              Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

              Strategic Business & Compliance Insights