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ICAI: UDIN Mandatory For GST and Tax Audit Reports


Unique Document Identification Number (UDIN) has been made obligatory for all kinds of Certifications, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed via full-time Practicing Chartered Accountants. You should learn about the UDIN generation process. According to the Council decision taken at its 379th Meeting held on 17th & 18th December 2018, UDIN has been made obligatory in a phased manner as per the following schedule:

  • For all Certificates w.e.f. 1st February, 2019.
  • For all GST and Tax Audit Reports w.e.f. 1st April, 2019.
  • For all other Audit, Assurance and Attestation functions w.e.f. 1st
    July, 2019.

The same measure is been opted for by the Institute of Chartered Accountants of India to prevent the illegal 3rd parties from securing as legal ICAI members before ICAI authorities and Stakeholders. For all the tax audit reports and GST audit reports the same is now needed w.e.f 1st April 2019. Take assistance from the legal experts of No Broker in the legal cases concerned with your property. 

The Institute of Chartered Accountants of India (ICAI) has reported that a Unique Document Identification Number (UDIN) shall be mandatory for all the certificates, GST and Tax reports, and all other audits, attest, and assurance functions in phases for ICAI members and practising Chartered accountants. 31st October 2024 is the deadline for providing the tax audit report for AY2024-25. 31st December 2024 is the due date for the GST audit report GSTR 9C form for FY 2023-24.

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    What is the Method to obtain the UDIN number Tax Audit?

    The document type must be “GST & Tax audit” at the time of producing UDIN. the signing date of the report should then be shown. Opt for the relevant part of the Income Tax Act 1961 from the list in the drop-down menu to which the tax audit associates. Mr Aadar Shukla elaborated on the detailed process to generate a UDIN number in his response, so I will describe all the details needed to generate a UDIN number and the time limit.

    Information Needed for UDIN Generation

    (i) Mandatory fields for the report under 44AB Of Income-tax Act,1961  (a) Net profit/Turnover as per Form 3CD  (b) Assessment year (c) Total turnover as per Form 3CD Ads by  (d) WDV of Fixed assets as per Form 3CD  (e) Number for the Firm Registration ( FRN)  (ii) Mandatory fields for report other than reports under section 44AB.  (a) Firm registration number(FRN)  (b) Any figure/value from the report (c) Assessment year (d) The obligatory key fields from Mandatory fields in case of “GST audit” to be filled for generating UDIN  (i) GST audit under section 35(5) of CGST Act,2017– Form GST 9C:- (a) Financial year  (b) Turnover(Inclusive exports) as per the Audited financial statement under clause 5(A) of Form 9C. (c) Firm registration number(FRN)  (d) Turnover as declared in annual Return(GSTR 9) under clause 5(Q) of form 9C  (ii) GST audit under section 66(1) of CGST Act,2017- Form ADT-04:-  (a) Financial Year (b) Firm registration number(FRN) (c) Short payment of tax as per Form ADT-04.  (d)  Any other amount as per form ADT-04.

    Time Duration to Generate UDIN and Results of Non-generation of UDIN

    UDIN is not able to be generated in advance though can be generated within 15 days of signing the document, like a tax audit report or a GST audit report. It is required to be learned that the council has incurred UDIN mandatory, thus losing to furnish shall amount to violating the council’s decision and may result in disciplinary action under Part II’s second Schedule’s clause (1) of The Chartered Accountants Act, 1949. The same illustrates the UDIN generation process. 

    Key Features of ICAI Implement for UDIN Members

    Another feature has been added by the UDIN Directorate on the portal to effectively provide the users and attain the demands of the ongoing world.

    Below stated are certain features that have been executed-

    User Dashboard Based on GUI (Graphical User Interface): The interface along with the additional things shall provide the UDIN information summary to the distinct classes, such as Certificates created by a member since member registration on the UDIN portal, GST and Tax Audit, and Audit and assurance. To maintain track of the overall UDINs they have made, the members shall discover this functionality to be very useful.

    File Downloading in PDF Format: Members can download a PDF that consists of information on the filled-in data for UDINs. The members will discover this assistive in ensuring that the right information has been entered into the system to generate UDIN.

    Smart Copy and Save Option: Members may use the Save Draft and Copy UDIN options to furnish a faultless experience at the time of entering 18-digit UDINs without the risk of a copying error.

    QR Code Enabled in UDIN PDF: All of the essential details entered at the time of the generation of UDIN are supplied for the QR code. The user will be sent to the “Verify UDIN” link for verification post scanning the QR code. The QR Code which is the current component of the governance ecosystem, shall also be available for the verifiers to scan.

    Generate Mails Each Month/ Quarter: The UDIN generated at the finish of each month or quarter, at the level of the firm will be mailed to the head of the firm.

    Information for Occasionally Generated UDINs to Members: Monthly/Quarterly numbers of UDIN generation will be available for all registered members at the UDIN portal.

    Rectify Search Capabilities: Improved search capabilities practically everywhere with full-text search based on text field input.

    Process To Register on the Website of UDIN

    To register and generate a Unique Document Identification Number (UDIN) on the official UDIN website below are the steps by steps to assist-

    1) Proceed to the official website of the Institute of Chartered Accountants (ICA). 

    2) Choose “First Time Sign Up”, then type your 6-digit membership number, date of birth, and enrolment date, then tap the ‘Send OTP’ button. 

    3) You need to enter the OTP received on SMS and email and tap on “Continue”. The login information shall be sent to the registered email address.

    Steps to Generate UDIN for the Tax Audit:

    1) Visit the Institute of Chartered Accountants’s official website (ICA). 

    2) Login with the information obtained on your email address and you can change the password whenever you wish to do.

    3) Tap on the “Generate UDIN” option on the screen respectively. 

    4) Fill in the blanks: Membership Registration Number, Name, E-mail Address, Firm Registration Number, Firm Name, Client Reference Code / Number, Document Description, Document Date, Keywords, and Values.

    5) The keyword is the word that defines the particular value cited in the document.  

    6) If a Chartered Accountant is validating an individual’s sales, for instance, one of its keywords may be ‘Sales,’ with the precise sales number such as its value. 

    7) You are required to furnish at least 3 or 5 keywords along with their corresponding value. 

    8) Enter the received OTP on email and mobile and validate the details as per that.

     9) If you wish to make any changes, tap on “Back”. Otherwise, tap on the “Submit” button. 

    10) You are not able to modify the details once it’s submitted, ensure that you have entered all the information correctly. 

    11) Post submitting it, UDIN shall be generated respectively. It clarifies the query about how to generate UDIN for tax audits.

    Look at the 2023 edition PDF and find answers to common questions about the Unique Document Identification Number (UDIN) issued by ICAI.

    Read more officially:

    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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