You may be aware that Unique Document Identification Number (UDIN) has been made mandatory as per the ICAI Council decision taken at its 379th Meeting held on 17th – 18th December, 2018 in the following phases:
- All Certification done by Practising CAs w.e.f. 1st Feb., 2019.
- All GST & Tax Audit Reports w.e.f. 1st April, 2019.
- 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.
Practising 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, it is clarified that for generating UDIN, no certificates are required to be uploaded on the portal. For Process, FAQs and helpdesk you may visit https://udin.icai.org/. In case you need any further information/ clarification, please email at udin@icai.in or call at 011-30110480 / 444.
You are advised to register the documents certified by them on the UDIN portal and get these secured.