GST
DSC for GSTR-9 and GSTR-9C Annual Return: What You Need in 2026
Published October 14, 2026 · By DSCKart
The GST annual return is signed on the GST portal using either a Digital Signature Certificate or an EVC, depending on the taxpayer type. This guide explains which one applies and how to avoid signing errors.
Do you need a DSC to file GSTR-9 and GSTR-9C?
Companies and LLPs sign these returns with the authorised signatory's Class 3 DSC, while other taxpayers can generally verify with an EVC. The GST portal shows the allowed verification options at submission, so check the options shown for your registration type.
New to DSCs on GST? Start with our DSC for GST registration guide, and see how DSCs differ from Aadhaar eSign and electronic signatures.
What is the due date for GSTR-9 and GSTR-9C for FY 2025-26?
The usual due date is 31 December following the financial year, which makes it 31 December 2026 for FY 2025-26, unless the government extends it.
File GSTR-9 first, because GSTR-9C is filed after the annual return is submitted. Late fees apply per day up to a cap set as a percentage of turnover; confirm current amounts and any extension notification on the GST portal or with your CA.
Who must file GSTR-9C?
GSTR-9C, the reconciliation statement, applies to registered taxpayers whose annual aggregate turnover exceeds ₹5 crore, and it can now be self-certified instead of needing a CA certificate.
Thresholds and exemptions — for example, composition taxpayers file a different return — can change, so verify against the current CBIC notifications. Many businesses still have their CA review the reconciliation before filing.
How do you sign GSTR-9 with a DSC?
Install the token driver and emSigner, select the DSC option when submitting, and choose the certificate registered against the authorised signatory.
- Register the DSC on the GST portal first (Profile > Register/Update DSC).
- Keep the USB token plugged in while filing.
- Run the emSigner utility the portal prompts for.
- Use a browser the portal supports.
- Select the certificate and enter the token PIN when prompted.
The GST registration is one step of many — see how to register your DSC across multiple government portals, and our guide to common DSC errors and fixes.
What common errors block signing the annual return?
Most failures come from an unregistered or mismatched DSC, an expired certificate, emSigner not running, or a token that is not detected.
- DSC not registered on the GST portal — register it under the authorised signatory's profile before submitting.
- Name or PAN mismatch — the certificate must match the authorised signatory's record on the portal.
- Expired certificate — check how to check your DSC expiry and validity and renew first.
- emSigner not running — start the utility and allow it through your browser and firewall.
- Token not detected — reinstall the driver, try another USB port or another computer.
Renewals and new issuances now use FIPS 140-3 compliant tokens, so check that page before you order a replacement.
Frequently Asked Questions
Is a DSC mandatory for filing GSTR-9?
It depends on the taxpayer type. Companies and LLPs sign with a DSC; other taxpayers can generally use an EVC. The portal shows the options available for your registration.
Can I sign GSTR-9C with EVC?
Companies and LLPs use a DSC. For other taxpayers the portal generally allows EVC, but check the verification options shown at submission.
What is the due date for GSTR-9 for FY 2025-26?
The usual due date is 31 December 2026, unless an extension is notified. Confirm on the GST portal.
Is GSTR-9C still certified by a CA?
Since the change introduced for FY 2020-21, GSTR-9C can be self-certified. Many businesses still have a CA review the reconciliation.
Do I need to re-register my DSC on the GST portal after renewal?
Yes. A renewed DSC is a new certificate, so register it again on the GST portal before signing.
Which DSC class do I need for GST filings?
A Class 3 DSC. Class 1 and Class 2 are no longer issued.
Need a DSC before the 31 December deadline?
Get a Class 3 DSC issued online with Video KYC, or renew an expiring one.
General guidance only. Due dates, thresholds and late fees can change; confirm on the GST portal or with your CA.