Currently, full-time practicing chartered accountants have to mandatorily generate UDIN for the documents certified/ issued by them. As per the mandate schedule of ICAI, UDIN was made mandatory for all certificates from February 1, 2019 and for all GST and tax audit reports from 1 April 2019.
For generating UDIN, the document type is to be selected as ”GST & Tax audit”. Then the date of the signing of the report is to be mentioned. The relevant section of the Income-tax Act,1961 is to be chosen under which the tax audit has been conducted from the drop-down box which contains the list.
Yes, you need to generate original as well as revised UDIN.