All Chartered Accountants Need To Provide UDIN While Auditing GST And Tax Reports From 1 April: ICAI 

Swarajya Staff

Mar 15, 2019, 10:35 AM | Updated 10:35 AM IST

Bangalore branch of ICAI. (Website/Justdial)
Bangalore branch of ICAI. (Website/Justdial)

All practising chartered accountants (CA) would need to provide an Unique Document Identification Number (UDIN) while auditing GST and Tax documents, Tax Scan has reported.

This decision would come into effect from 1 April 2019.

As per a decision taken by the Institute of Chartered Accountants of India (ICAI) in a meeting on 17-18 December 2018, all certificates issued by the CAs would require a UDIN from 1 February.

In part two of the decision, it was mandated that all the audited GST and Tax documents too would require UDIN from 1 April 2019. This would be extended to all other attestations from 1 July 2019.

ICAI in a statement has said that, “Members are requested to make a note of above schedule of mandating UDIN and also adhere to the same while conducting Bank Audits”.

In order to generate the UIDN, CAs would need to register at to obtain the number. No certificates would need to be uploaded at the time of application, they though would need to register the certificates attested/certified by them.

UDIN has been implemented to avoid cases of forgery. ICAI has noted that unscrupulous elements have been posing as CAs or forging their signatures, thereby misleading clients and authorities.

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