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ICAI: UDIN Mandatory For GST and Tax Audit Reports


The ICAI (Institute of Chartered Accountants of India) has made the UDIN (Unique Document Identification Number) compulsory for all the GST and Tax reports which will be applicable in its second phase i.e. from 1 April 2019.

The institute also announced that this decision was taken by the Council in the 379th meeting which was held on 17 and 18 December 2018 in the given below phases-

  • All Certification is done by Practicing CAs w.e.f. 1st February 2019.
  • All GST & Tax Audit Reports w.e.f. 1st April 2019.
  • All other attest functions w.e.f. 1st July 2019.

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    ICAI Also Said That:

    • From 1st February 2019, all the certificates issued by the CAs are mandatory.
    • In second phase which will come into effect from 1 April 2019, the UDIN will be compulsory for the GST and Tax Audit Reports.

    Read Also : FAQs: UDIN for Practicing Chartered Accountants

    So the members must keep in mind the time period of mandating UDIN and follow the instructions while doing Bank Audits.

    If the Practicing Chartered Accountants wants to get the UDIN, then they have to register at UDIN portal by visiting verify the documents from Regulators / Banks / Authorities / Other Stakeholders, the practising Chartered Accountants must give the fiscal figures and details which they got in the certificate they issued.

    Additionally, the ICAI also stated that there is no need for any certificates to be uploaded for generating the UDIN.

    • For any help like Process, FAQs and help desk, the member can visit:
    • Or if you want other information or clarification then please email at or call at 011-30110480 / 444.

    Read more official:

    2 Replies to “ICAI: UDIN Mandatory For GST and Tax Audit Reports”

    1. Ashish Chandnani
      June 6, 2019

      As we know UDIN is mandatory for TAX Audit Report but if it needs to be revised then what we will do?

      Because 44AB option is there in the dropdown menu but Revised 44AB option is not there, So what should we do in such case?

      Please tell

      Thank you

      • CA Portal
        June 7, 2019

        New UDIN has to be generated for revision in audit report since the document has to be digitally signed and submitted after changes as may be required.
        You have to select 44ab from the drop down for any revision.

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