Get Ready: ICAI mandates UDIN for GST & Tax Audit Reports- 2nd Phase from 1st April
The Institute of Chartered Accountants of India (ICAI) has announced that the Unique Document Identification Number ( UDIN ) would be mandatory for all the GST and Tax reports in the second phase.
This is despite the fact that the tax audit report now a days is required to be digitally signed by the CA s and the information about it is available at the inconebtax portal after CA login as authorised representative in the income tax portal. This is an additional but welcome compliance foelr the professionals with a view to control the misuse of the professional signature.
An announcement made by the Institute said that “it has been made mandatory as per the Council decision taken at its 379th Meeting held on 17th – 18th December, 2018 in the following phases
, (i) All Certification done by Practicing CAs w.e.f. 1st February 2019
. (ii) All GST & Tax Audit Reports w.e.f. 1st April, 2019 and
(iii) All other attest functions w.e.f. 1st July, 2019.
“Since 1st February 2019 all certificates issued by Chartered Accountants had been made mandatory. Now in 2nd phase, w.e.f 1st April, 2019, UDIN is being made mandatory for GST & Tax Audit Reports.
Members are requested to make a note of above schedule of mandating UDIN and also adhere to the same while conducting Bank Audits,” ICAI said. Practicing CAs have to register at UDIN portal (https://udin.icai.org/) to obtain UDIN. To authenticate the documents by various Regulators/Banks/Authorities/
Other Stakeholders, practicing CAs have to provide some financial figures and details which are found in the certificate issued.
Further, the ICAI clarified that for generating UDIN, no certificates are required to be uploaded on the portal.
For Process, FAQs and helpdesk you may visit
In case you need any further information/ clarification, please email at email@example.com or call at 011-30110480 / 444.