UDIN (Unique Document Identification Number)

In this article we discuss about UDIN (Unique Document Identification Number) which is mandatory to generate for CA (who hold full time COP) at the time issuance of all certificates or Tax Audit Reports or GST Audit Reports.

  • UDIN is 18 digits system generated number which is used by a Practicing Chartered Accountant for certification/attestation of any documents.
  • It is found that financial documents/certificates attested by a Non-CA member to misleading the authorities or stakeholder. To curb this malpractices, the PDC (Professional Development Committee) of ICAI has innovate the concept of UDIN.
  • The 18-Digits describe the following:- First 2 digits describe the year, Next 6 digits are membership number of Chartered Accountants and last 10 digits are randomly number which is generated by the system.
  • The UDIN is fully secured because it can be seen by only CA/Authorities/Regulators/Stakeholders which are having valid UDIN.
  • The UDIN number must be generated at the time of signing of certificate or it can be generated within 30 days from the date of signing of certificate. UDIN cannot be generated in advance so, it is not possible to generate UDIN before issuing of certificates.
  • UDIN generation applicability is from 1st February 2019. So, it is required to generate UDIN for all certification. AASB (Auditing and Assurance Standard Board) of ICAI has issued a Guidance Note on Reports or certificates for special purpose with illustrative formats.
  • A Chartered Accountant who holding full time holding COP (Certificate of Practice) can generate the UDIN.
  • UDIN is not required to be generate for already certified true copies.
  • In case of Partnership firm, only that partner can generate UDIN from own registered ID who sign the documents.
  • UDIN is mandatory for all type of certificates whether it is manually signed or digitally signed. In case of digitally signed certificate UDIN must be generated and retained it.
  • To register for UDIN portal it is require to go website named as www.udin.icai.org.
  • Details of client does not required to mention in anywhere on UDIN portal.
  • UDIN cannot be edited once it was generated.
  • A UDIN can be revoked by stating the reason thereof. It can be revoked at any time, so there is no time limit for revocation of UDIN.
  • A UDIN is to be generated Assignment wise and same UDIN to be used for all documents like: – Bank Audit.
  • Authorities/Regulator/Banks/other can search UDIN by entering the some details on UDIN portal like name, mobile number and e-mail and UDIN. Such Authorities/Regulator/Banks/other does not require to register themselves on the UDIN portal.
  • From the period of 1st April 2019 it is mandatory to generate the UDIN for all GST Audit report issued under CGST Act, 2017 and Tax Audit report issued under Income Tax Act, 1961.

Bank Audit:-

  • UDIN not mandatory for statutory audit of Bank. However UDIN is mandatory for all other Certificates while conducting the Bank Audit.