top of page

File Your ITR now

FILING ITR Image.png

Unique Document Identification Number (UDIN) for Practicing Chartered Accountants

Updated: Dec 15, 2023


UDIN (Unique Document Identification Number): A Complete Guide
UDIN (Unique Document Identification Number): A Complete Guide

The attestation of a Chartered Accountant on a certificate or any such document is of immense value since it usually signifies that the Chartered Accountant, in his professional opinion, has ensured that there is no misrepresentation by the entity issuing/submitting such a document.

 

Table of Content

 

A prime example of this being an audit report issued by the auditor in respect of the financial statements of an entity stating the financial statements reflect a true and fair view of the state of affairs of the entity. It is because of this attestation or signature made by the Chartered Accountant that the investors and other stakeholders can rely on the performance of an entity.


How did UDIN come into play?


To curb the malpractices of certification by non-CAs by impersonating themselves as CAs, the ICAI has come out with an innovative concept of UDIN i.e. Unique Document Identification Number which has been implemented in a phased manner.


It will secure the certificates/reports/ documents attested/certified by practicing CAs. This will also enable the Regulators/Banks/Third parties to check the authenticity of the certificates/reports/documents.


What is a Unique Document Identification Number (UDIN)?


Unique Document Identification Number (UDIN) is an 18-Digits system generated unique number for every document certified/attested by Practicing Chartered Accountants.


The 18- digits UDIN (YY MMMMMM AANNNAANNN) will be like;

19304576AKTSBN1359


Wherein;


First 2 Digits are YY - Last 2 digits of the Current Year (19 in this case)

Next 6 Digits are MMMMMM – ICAI’s Membership No. (304576 in this case)

Next 10 Digits are AANNNAANNN –Alpha-numeric generated randomly by the system (AKTSBN1359).


Applicability of UDIN


Generation of UDIN mandatory for every signature of Full time Practising Chartered Accountants in phased manner for the following services:

  1. All Certificates with effect from 1st February, 2019

  2. GST and Income Tax Audit with effect from 1st April, 2019

  3. All Audit and Assurance Functions with effect from 1st July, 2019

Therefore, UDIN is being made mandatory for all Audit and Assurance Functions like Documents and Reports certified / issued by full time Practising Chartered Accountants from 1st July, 2019

Certificates covered under UDIN


It is mandatory to obtain a Unique Document Identification Number for ALL Certificates issued where the Financial Information/related contents are certified as True and Fair / True and Correct.


Illustrative list of Certificates covered under UDIN:

  • Capital Contribution Certificate/Net Worth Certificate

  • Certificate issued by Statutory Auditors of Banks

  • Certificate Regarding Sources of Income

  • Certification for claim of refund under GST

  • Certification of Fair Values of Shares of Company for Buy Back

  • Certification of Fair Values of Shares of Company for the scope of merger / de-merger

  • Net worth Certificates for Bank finances

  • Net worth Certificates for Bank Guarantee

  • Turnover Certificate


Illustrative list of Certificates not covered under UDIN:

  • Auditor's Opinion/Reports issued by the Practicing Chartered Accountant under any Statute w.r.t. any entity or any person (e.g.: Tax Audit, Transfer Price Audit, VAT Audit, GST Audit, Company Audit, Trust Audit, Society Audit, etc.,

  • Valuation Reports,

  • Quarterly Review Reports,

  • Limited Review Report

  • Information System Audit,

  • Forensic Audit,

  • Revenue / Credit / Stock Audit,

  • Borrower Monitoring Assignments,

  • Concurrent / Internal Audit and the like,

  • Any report of whatsoever nature issued including Viability Study Report, Diligence Report, Due Diligence Report, Management Report, etc.


How to Register on UDIN Portal?


Practicing CAs with full time CoP can register on the UDIN portal and can generate a UDIN.


Step 1: Go to the following link: https://udin.icai.org/?mode=myicai


Step 2: Click “Member Registration” or click at “For first time sign up, click here”



How to Register on UDIN

Step 3: Registration window will be opened. After entering Six-digits Membership No., Date of Birth and Year of Enrolment please click “Send OTP”. An OTP will be sent to the registered Mobile and Email of the Member.



How to Register on UDIN

Step 4: On confirmation of OTP as received, a Username and Password will be sent to the registered Email and Mobile No.

How to Verify UDIN?


The UDIN can be verified through the “Verify UDIN” on UDIN Portal by following below steps:


Step 1: Please click on Verify UDIN. A window for entering few details for verification will open.


Step 2: Enter the details such as Name of the Authority, Mobile Number and Email-id of the person searching the UDIN.



How to Generate UDIN for a Document?

  • Step 1: To access the UDIN portal, visit the UDIN Portal page. Once logged in, use the login credentials sent through an email to the ICAI registered e-mail address.


  • Step 2: Log into the system and select ‘Generate UDIN’.


  • Step 3: Kindly fill in the necessary information, such as your Membership Registration Number, Name, Email Address, Firm Registration Number, Firm Name, Client Reference Code/Number, Document Description, Document Date, Keywords, and their respective values. Once given this information, click ‘Send OTP’.


Note that the ‘keywords’ discussed here pertain to specific keywords in the document for which there is a reason behind creating UDIN. Case in point, the keyword, such as ‘Turnover,’ followed by the relevant turnover figure as its value, can serve as one where you are a chartered account certifying a company’s turnover. For each document, a minimum of three keywords and their associated values are needed, with an option for up to five keywords.


  • Step 4: Once you verify your email ID and mobile no., an OTP shall be sent to these two. Once you have entered the OTP, it gives a small display of what was entered. Provided everything mentioned is correct, click on ‘Submit’. However, once the data is submitted, it cannot be changed or deleted. Thus, it is important to review all entered information prior to finally submitting anything to the system.


  • Step 5: Congratulations! Your personal UDIN has been generated successfully. This UDIN can be applied to your document when mentioning it by means of a mark from a pen or by putting a watermark in the document.


After passing through these stages, you get a UDIN that is secure and provable in the creation of your documents, thus enabling transparency and validity in your practice.


FAQ’s

Q1. Is UDIN mandatory for upload of the Audit Report and CA certification forms in e-filing portal?

ANS. Yes, it is mandatory.


Q2. Is it possible to upload the form without UDIN being quoted?

ANS. Yes, it is possible if a UDIN for the form has not been generated and the CA desires to upload the same without UDIN. However, within 15 calendar days of uploading, UDIN generated for the form should be updated to avoid the form being uploaded being treated as invalid.

Q3. How to update the UDIN in case the form is uploaded without UDIN?

ANS. A link ‘View/Update UDIN details’ will be available under My Account tab. User must click the link and shall be redirected to ‘View/Update UDIN details’ for further action.


Q4. How to correct the error in a form where UDIN has already been updated?

ANS. In case an error has been identified after the upload of the form, please ensure that the taxpayer does not accept the form that has been uploaded. Upload the corrected form with the same UDIN and ensure that the taxpayer accepts the corrected form.


Q5. How to correct the error in the form with valid UDIN after it has been accepted by the taxpayer?

ANS. If the mistake or error in the form or attachment has been noticed subsequent to the taxpayer accepting the form linked to a valid UDIN, then the process is only revising the form with new UDIN generated by revoking the earlier generated UDIN of the submitted form.


Q6. What will happen to the form if the CA uploads without UDIN or fails to update the UDIN within 15 calendar days, but the form uploaded has been accepted by the taxpayer?

ANS. The form uploaded will be treated as invalid with all due consequences of law attracted.

Q7. What will happen to the form uploaded by the CA with UDIN and not accepted by the taxpayer?

ANS. The form uploaded will not be considered as valid submission by the taxpayer till it is accepted by the taxpayer.



Comments