You may be aware that Unique Document Identification Number (UDIN) has been made mandatory as per the 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.

The Institute of Chartered Accountants of India (ICAI) has also issued FAQ on Unique Document Identification Number (UDIN) some of the FAQ are as under to understand the concept of UDIN.

  1. What is Unique Document Identification Number (UDIN)?
    Unique Document Identification Number (UDIN) is a unique number, which will be generated by the system for every document certified/ attested by a Chartered Accountant and registered with the UDIN portal available at https://udin.icai.org/.
  1. What is the Algorithm (Format/Structure) of UDIN?
    Algorithm of UDIN comprises of the following:
    1. The Membership Number of the Member attesting the document/ certificate.
    2. The Date (dd/mm/yy) when certificate is issued.
    3. The Document Serial Number allotted automatically by system.
  1. Who can generate UDIN?
    A practising Chartered Accountant can generate a UDIN for certificate/ document attested by him either in individual capacity or as a partner.
  1. Can one see the various certificate numbers generated?
    Yes, one can see and search the various certificates number generated using the search option provided on website at https://udin.icai.org/.
  1. Can a Certificate number once generated be revoked or cancelled?
    The UDIN once generated can be withdrawn or cancelled with narration. Hence if any user search for this UDIN, appropriate narration indicated by Member with the date of revoke will be displayed for reference
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