Class 2 Digital Signature Certificate (Discontinued) — Class 3 Issued Instead

Last updated: 14 Oct 2026

Class 2 Digital Signature Certificates were discontinued by the Controller of Certifying Authorities (CCA) with effect from 1 January 2021. An existing Class 2 certificate works until it expires; every new certificate is issued as Class 3, which is accepted by the MCA, income-tax and GST portals, EPFO and e-tendering portals. If you came here looking for a Class 2 DSC for MCA filings, income-tax e-verification or GST registration, the certificate you need today is a Class 3 DSC, which Virtual Auditor issues with same-day Aadhaar e-KYC. Quick Answer: Class 2 DSC is discontinued; a Class 3 DSC does the same job for MCA, income tax and GST. Starts from ₹2,000 + 18% GST + govt fees. Virtual Auditor.

Class 3 Digital Signature Certificate (the replacement for Class 2) is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in company registration under the Companies Act, 2013, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: Companies Act 2013, Companies (Incorporation) Rules 2014, MCA Circulars Official References: MCA Filing Portal ↗ · SPICe+ Form ↗

Regulatory Framework

Regulatory basis: Information Technology Act, 2000 (Section 35, issue of Digital Signature Certificates by licensed Certifying Authorities) and the Controller of Certifying Authorities' identity-verification guidelines. The CCA stopped the issue of Class 2 certificates with effect from 1 January 2021; Class 3 is now issued for all purposes, including MCA, income-tax and GST filings.

Where a DSC is required (now Class 3)

What to get instead: Class 3 DSC — Uses and Process

Class 2 DSC provided a medium level of assurance and was the most common certificate for business filings until the CCA discontinued it from 1 January 2021. Class 3 DSC, the only class issued now, is accepted by MCA, Income Tax, GST, EPFO, e-tendering portals and every other government portal.

Where a Class 3 DSC Is Used

Verification process: a Class 3 DSC is issued after Aadhaar e-KYC or video verification under CCA guidelines (no in-person visit needed). Applicant provides PAN, Aadhaar, passport photo, and completes video verification with the Certifying Authority. Token (USB device) delivered within 1-3 working days.

Important notes: DSC is issued to an individual (not a company). Directors use their personal DSC for company filings. One DSC can be used across multiple companies. Validity: 1-2 years (choose at purchase). Cannot be renewed — a new certificate is issued before expiry.

Source: Information Technology Act, 2000. CCA (Controller of Certifying Authorities) guidelines. CCA India ↗

How Virtual Auditor Delivers This Differently

Our compliance calendar tracks every post-registration deadline: auditor appointment (30 days), INC-20A (180 days), board meetings (quarterly), AGM (6 months from year-end), AOC-4 and MGT-7 (annual). Proactive reminders prevent penalties. Same team handles registration through first annual filing and beyond.

Need Help With This?

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

Virtual Auditor vs Self-Filing vs Online Aggregators

When it comes to a digital signature certificate, you have three choices: self-filing through government portals, using an online aggregator, or engaging a qualified CA firm like Virtual Auditor. Self-filing saves fees but risks errors that trigger notices and penalties. Online aggregators offer low-cost templated services but lack the expertise to handle complications. Virtual Auditor provides practitioner-level expertise with personalised attention — every engagement is supervised by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), ensuring accuracy, regulatory compliance, and strategic advisory that goes beyond mere filing.

What You Will Receive

Upon completion, you will receive: a Class 3 Digital Signature Certificate on USB token, portal registration for applicable government portals, driver installation and testing, user guide, and renewal reminder setup. Note: Class 2 DSC was discontinued by the CCA from 1 January 2021; every application is processed as Class 3.

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

Do I Need a New DSC If I Still Hold a Class 2?

Not until it expires. A Class 2 DSC issued before 1 January 2021 remains valid until its expiry date; after that a Class 3 DSC is issued. If you are unsure whether your existing certificate is still valid or which portals accept it, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.