ICAI Membership & COP Fee FY 2026–27: GSTIN Update Required in SSP Before 31 March 2026. This is for the convenience of all the applicants, the due date for paying Membership or Certificate of Practice fees has been set by the governing department of the Institute of Chartered Accountants of India (ICAI). From 1 April 2026, the Annual Membership Fee and Certificate of Practice (COP) Fee for the financial year 2026–27 will become payable. Members must complete this payment on or before 30 September 2026.
To ensure accurate issuance of the GST-compliant tax invoices, members are requested to verify and update their GSTIN details in the Self-Service Portal (SSP) before the mentioned deadline.
Last date for updating GSTIN
Members should update their GST details through:
SSP → Profile Edit Form → Update Profile → GSTN
The last date to update GSTIN is 31 March 2026 (before 00:00 midnight).
There is no consideration for the GST numbers updated after this due date for issuing the tax invoices for the period 1 April 2026 to 31 March 2027.
The institute further declares that no late fees will be charged from students who have filed the application between 1 April 2019 and 31 December 2019.
“It has been further decided to suspend any additional fee on the delay of filing of application forms related to Members, Firms and Students, if the transaction date of furnishing the application forms falls between 1st April 2019 and 31st December 2019,” clarifies the Institute.
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1. Members Who Require Invoice with Firm GSTIN
Members striving to obtain the tax invoice with their CA Firm’s GSTIN should:
- Update the Firm’s GSTIN in their individual member profile in SSP.
- Simply updating GST details in the firm profile is not adequate.
It is due to the fact that membership invoices are generated in the name of the individual member, and the GSTIN used for invoicing is opted from the personal SSP profile of the member during invoice generation.
2. Members Who need Invoice with Employer GSTIN (New Facility)
The same option is present where the membership or COP fee is paid or reimbursed by an employer.
To avail this feature, members need to:
- Update their employment details using the “Employment/Engagement Form under Regulation 190A” in SSP.
- After updating employment, enter the GSTIN of the employer in the individual member profile.
If these updates are completed on or before 31 March 2026, the invoice will be issued in the member’s name but with the employer’s GSTIN mentioned.
3. Difference Between Receipt and Tax Invoice
Members should know the distinction mentioned below-
- Receipt: Generated only after the payment of the Membership/COP fee.
- Tax Invoice: Generated separately and is not proof of payment.
Tax invoices are issued in April as per the GSTIN available in SSP as of 1 April. Thus, they should not be deemed as confirmation of fee payment.
4. Payment Method
Membership and COP fees should be paid via the ICAI Self-Service Portal (SSP).
The payment modes, such as cheque, NEFT, or other external methods, should be avoided by the members as these payments may not be recorded accurately in the SSP membership database. The same can lead to intricacies, along with the removal of the member’s name after the payment due date.
5. Tax Invoice Generation and Delivery
- Tax invoices for FY 2026–27 will be generated in April 2026.
- The invoice will be prepared as per the GSTIN details available in SSP as of 31 March 2026.
- The GSTIN should be valid, active, and accurate on the date of invoice generation.
If the GSTIN recorded is not valid, then the system may issue a B2C invoice, which could delay rectifications and the ITC availability.
After its generation, the tax invoice will be sent to the member’s registered email ID in SSP.
Final Reminder: Members are encouraged to review and update their GSTIN particulars in the Self-Service Portal by 31 March 2026 to ensure seamless and accurate issuance of tax invoices for FY 2026–27.
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