Sole Proprietorship · Near ₹0 to startLLP · No mandatory audit under ₹40L turnover AND ₹25L capital contributionPvt Ltd · ₹100/day if you miss MCA filingsOPC · No forced conversion since 2021 — voluntary onlyNo referral fees · No commissions28 structures · All cited to statutePartnership · Joint unlimited liability — avoidSection 8 · Full Pvt Ltd compliance for a non-profitAIF · ₹20Cr minimum corpus. SEBI registration mandatory.NBFC · ₹10Cr Net Owned Funds before you can even applySole Proprietorship · Near ₹0 to startLLP · No mandatory audit under ₹40L turnover AND ₹25L capital contributionPvt Ltd · ₹100/day if you miss MCA filingsOPC · No forced conversion since 2021 — voluntary onlyNo referral fees · No commissions28 structures · All cited to statutePartnership · Joint unlimited liability — avoidSection 8 · Full Pvt Ltd compliance for a non-profitAIF · ₹20Cr minimum corpus. SEBI registration mandatory.NBFC · ₹10Cr Net Owned Funds before you can even apply
Company Law

DSC for Company Registration — What the Companies Act Requires

Every incorporation filing under Section 7 of the Companies Act, 2013 and every DIN application under Section 153 is signed with a Digital Signature Certificate — here is what the Act and the Registration Offices and Fees Rules actually require.

C

CA Harun Raaj

makeitlegit.in

What the Companies Act Requires a DSC For

A Digital Signature Certificate question is really two questions: what does company law require to be signed electronically, and which certificate satisfies that requirement technologically. This article answers the first from Section 7 of the Companies Act, 2013 and Rule 8 of the Companies (Registration Offices and Fees) Rules, 2014 — the second (DSC class, pricing, validity, and issuance by a certifying authority) is outside company law and is not addressed here. (Companies Act, 2013, Section 7; Companies (Registration Offices and Fees) Rules, 2014, Rule 8) [1]

The Statutory Anchor: Signatures and Declarations

The memorandum and articles of a company must be duly signed by all the subscribers to the memorandum before they are filed for registration. (Companies Act, 2013, Section 7(1)(a)) [2]

A declaration must also be filed, in the prescribed form, by an advocate, chartered accountant, cost accountant or company secretary in practice engaged in the formation of the company, and by a person named in the articles as a director, manager or secretary. (Companies Act, 2013, Section 7(1)(b)) [3]

These documents and the declaration are filed with the Registrar within whose jurisdiction the registered office of the company is proposed to be situated. (Companies Act, 2013, Section 7(1)) [4]

Separately, the Companies Act, 2013 deals with the authentication of documents, proceedings and contracts in Section 21. (Companies Act, 2013, Section 21) [5]

An intending director must also apply for the allotment of a Director Identification Number. (Companies Act, 2013, Section 153) [6]

The fee for the declaration and the current form number are set by the Registrar; check the MCA portal before filing.

E-Form Signing: Rule 8 of the Registration Offices and Fees Rules

Every electronic form filed with the Registrar — including the incorporation forms under Section 7 and the DIN application under Section 153 — must be authenticated by the authorised signatory using a digital signature. (Companies (Registration Offices and Fees) Rules, 2014, Rule 8(1)) [7]

The authorised signatory, and the professional who certifies the e-form, are each responsible for the correctness of its contents and of the enclosures attached to it. (Companies (Registration Offices and Fees) Rules, 2014, Rule 8(3)) [8]

Every person authorised to authenticate e-forms, documents or applications filed under the Act or its rules must obtain a digital signature certificate from a Certifying Authority for that purpose. (Companies (Registration Offices and Fees) Rules, 2014, Rule 8(4)) [9]

Which class of certificate the Certifying Authority currently issues, how it is applied for, its price and validity, and whether a soft or hardware token is used, are matters for the Certifying Authority and the Information Technology Act, 2000 framework; check with a licensed Certifying Authority and the MCA portal before filing.

Whether a single DSC filed for one purpose can be reused, or whether each subscriber must sign with their own certificate, follows from the requirement that the memorandum and articles be signed by all subscribers (Section 7(1)(a)) and that each e-form be authenticated by its own authorised signatory (Rule 8(1)). (Companies Act, 2013, Section 7(1)(a); Companies (Registration Offices and Fees) Rules, 2014, Rule 8(1)) [10]

Sequence That Is Statutorily Anchored

  • The subscribers sign the memorandum and articles under Companies Act, 2013, Section 7(1)(a). [13]
  • The specified professionals and a person named in the articles give the declaration in the prescribed form under Section 7(1)(b). [14]
  • The documents are filed with the Registrar under Section 7(1). [15]
  • An intending director applies for a Director Identification Number under Section 153. [16]
  • The certificate of incorporation is issued under Section 7(2), and the company is registered from the date mentioned in it. [17]

FAQ

Q1: Does the Companies Act, 2013 require a Digital Signature Certificate?

The Act requires the memorandum and articles to be duly signed by all subscribers (Section 7(1)(a)) and a prescribed declaration to be filed (Section 7(1)(b)). The Act does not itself use the term "Digital Signature Certificate"; the technological requirement arises under the Information Technology Act, 2000. (Companies Act, 2013, Section 7(1)(a) and 7(1)(b)) [11]

Q2: Which DSC class do I need?

The accepted class is set by the Certifying Authority framework under the Information Technology Act, 2000, not by the Companies Act, 2013; check with a licensed Certifying Authority.

Q3: How do I obtain a DSC?

The application and verification process is set by the licensed Certifying Authority you apply to.

Q4: How much does a DSC cost, and how long is it valid?

Pricing and validity are set by the licensed Certifying Authority; check with the Certifying Authority before purchasing.

Q5: Where in the Companies Act is authentication of documents dealt with?

Section 21 of the Companies Act, 2013 is titled "Authentication of documents, proceedings and contracts". (Companies Act, 2013, Section 21) [12]

---

Internal links: See makeitlegit.in/start for entity selection and incorporation guidance, and makeitlegit.in/tools/company-type-comparison for entity choice.

Primary source: Companies Act, 2013 — Sections 7, 21 and 153; Companies (Registration Offices and Fees) Rules, 2014 — Rule 8. DSC-specific requirements (class, price, validity, issuance) are governed by the Information Technology Act, 2000 and the Certifying Authority framework, and are outside the scope of this article.

{
  "@context": "https://schema.org",
  "@type": "Article",
  "headline": "DSC for Company Registration — What the Companies Act Requires",
  "url": "https://www.makeitlegit.in/insights/inc-dsc-for-company-registration",
  "publisher": { "@type": "Organization", "name": "makeitlegit" }
}

Sources

  • Companies Act, 2013, Section 7 — Incorporation of company; Companies (Registration Offices and Fees) Rules, 2014, Rule 8 — Authentication of documents
  • Companies Act, 2013, Section 7(1)(a) — memorandum and articles duly signed by all subscribers
  • Companies Act, 2013, Section 7(1)(b) — declaration in the prescribed form
  • Companies Act, 2013, Section 7(1) — documents and information for registration
  • Companies Act, 2013, Section 21 — Authentication of documents, proceedings and contracts
  • Companies Act, 2013, Section 153 — Application for allotment of Director Identification Number
  • Companies (Registration Offices and Fees) Rules, 2014, Rule 8(1) — Authentication of documents
  • Companies (Registration Offices and Fees) Rules, 2014, Rule 8(3) — Authentication of documents
  • Companies (Registration Offices and Fees) Rules, 2014, Rule 8(4) — Authentication of documents
  • Companies Act, 2013, Section 7(1)(a) — memorandum and articles duly signed by all subscribers; Companies (Registration Offices and Fees) Rules, 2014, Rule 8(1) — Authentication of documents
  • Companies Act, 2013, Section 7(1)(a) and 7(1)(b) — signatures and declaration
  • Companies Act, 2013, Section 21 — Authentication of documents, proceedings and contracts
  • Companies Act, 2013, Section 7(1)(a) — memorandum and articles duly signed by all subscribers
  • Companies Act, 2013, Section 7(1)(b) — declaration in the prescribed form
  • Companies Act, 2013, Section 7(1) — documents and information for registration
  • Companies Act, 2013, Section 153 — Application for allotment of Director Identification Number
  • Companies Act, 2013, Section 7(2) — Certificate of incorporation

---

See Also

Ready to decide your structure?

Structure + Setup Plan — ₹4,999 flat. A 60-minute CA call, a written recommendation citing the Act, and your exact incorporation checklist. Government fees and filing execution are separate.