The Goods and Services Tax Network (GSTN) has issued an advance advisory regarding the use of emSigner version 3.3 for taxpayers and tax officers who use Digital Certificate Signatures on the GST Portal.
GSTN has advised taxpayers and tax officers using Digital Signature Certificates (DSCs) on the GST Portal to take note of the availability of emSigner version 3.3, which is required for newly issued DSC USB tokens from September 21, 2026.
The advisory distinguishes between users who are continuing with their existing valid DSC tokens and those who have received newly issued or renewed certificates on new USB dongles.
Existing DSC Users Can Continue With Current emSigner
GSTN has clarified that there is no immediate change for users whose existing Digital Signature Certificates are valid and whose current USB tokens are functioning properly.
Such users may continue using their existing version of emSigner if the DSC is working normally on the GST Portal.
However, if a user experiences signing failures or the DSC does not appear for selection despite the token drivers being correctly installed, GSTN has advised upgrading to emSigner version 3.3.
The new emSigner version is stated to be backward compatible, meaning it can also support existing USB tokens.
New DSC Tokens Issued From September 21 Require emSigner 3.3
GSTN has specifically stated that users who receive a new USB token on or after September 21, 2026 will have to upgrade to emSigner version 3.3.
This covers situations where a new token is issued because of:
- Issuance of a new Digital Signature Certificate and dongle; or
- Renewal of an existing certificate through a new dongle.
For these newly issued tokens, older versions of emSigner will not work. Users are therefore required to install version 3.3 to use their new DSC on the GST Portal.
Minimum System Requirements for emSigner 3.3
Before installing the new version, GSTN has advised users to ensure that their desktop, laptop or all-in-one computer meets the specified minimum system requirements.
Operating System and Hardware Requirements
| Item | Requirement |
| Operating system | Windows 10 or 11 (64-bit); Linux (Ubuntu 18 and above); macOS (10.6 and above) |
| System type | 64-bit operating system |
| Installed RAM | 8 GB and above |
| Storage | 64 GB and above |
The GSTN advisory specifically requires a 64-bit operating system, with at least 8 GB RAM and 64 GB storage.
Java Requirements
GSTN has also specified the Java environment required for emSigner 3.3.
| Item | Requirement |
| Java runtime | Java 1.8 – OpenJDK or Oracle |
| Availability | Java must be pre-installed; it is not bundled with the installer |
| Higher versions | Java 9 and above are not supported |
Users should therefore ensure that a supported Java 1.8 runtime is already installed on their system. The advisory makes it clear that Java is not included with the emSigner installer, while Java versions 9 and above are not supported.
Supported Browsers
The GST Portal advisory also lists the browser versions supported for the emSigner setup.
| Browser | Supported version |
| Internet Explorer | 10.0 and above |
| Firefox | 6.0 and above |
| Chrome | 16.0 and above |
| Safari | 6.0 and above |
| Opera | 12.1 and above |
| Microsoft Edge | Since first version |
These browser requirements are part of the system specifications provided by GSTN for users installing and using the updated emSigner utility.
How to Install emSigner Version 3.3
GSTN has instructed users requiring the new version to download and install emSigner 3.3 from the GST Portal.
The advisory states that the utility can be accessed through the GST Portal’s document-signing section. Importantly, older versions of emSigner will not work with new DSC dongles issued from September 21, 2026 onwards.
Accordingly, users receiving a new DSC token after the specified date should install version 3.3 before attempting to use the certificate for signing documents or filings on the GST Portal.
Existing FIPS 140-2 DSCs Will Not Automatically Become Invalid
The GSTN advisory also refers to the Controller of Certifying Authorities (CCA) migration from FIPS 140-2 to FIPS 140-3 dongles.
According to the advisory, DSCs downloaded onto FIPS 140-2 dongles on or before September 21, 2026 can continue to be used until the relevant DSC expires.
GSTN has clarified that September 21, 2026 does not automatically invalidate existing DSCs. However, subsequent renewal or fresh issuance will generally require a FIPS 140-3 dongle, subject to exceptions specified by the CCA.
This distinction is important for existing GST Portal users, as they are not required to replace a functioning existing DSC merely because the migration date has arrived.
GSTN Advises Users to Raise Helpdesk Tickets for Assistance
GSTN has advised taxpayers and other users who face difficulties while upgrading to emSigner 3.3 to raise a ticket with the GST Helpdesk.
The GSTN team has stated that assistance will be provided to users facing problems with the upgrade or related functionality.
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Read More: JURISHOUR | TAX LAW DAILY BULLETIN : 21 SEPTEMBER, 2026
