Digital Signature Certificate (DSC) is a means of electronically signing documents to verify the authenticity of the person signing. It can be substituted for a physical handwritten signature. DSC is valid only if it created as per the provisions laid down under the Information Technology Act.
As part of Goods and Services Tax (GST) regulations in India, all GST filings that include forms and invoices are required to be digitally signed. This makes digital signatures compulsory for e-filing of income tax returns, e-filing for a Registrar of Companies, online auctions (like e-tenders), challans, consignment notes, delivery orders, etc.