UDIN Generation for GST & Tax Audit Reports

Last Updated On: Feb. 14, 2021, 8:52 p.m.
...

UDIN REGISTRATION FOR GST & TAX AUDIT REPORTS

The Institute of Chartered Accountants of India (ICAI) has announced that a Unique Document Identification Number (UDIN) would be mandatory for all the certificates, GST and Tax report, and all other audits, attest and assurance functions in phases for ICAI members and practicing CAs. The last date of income tax return (Audit Cases) is 15th February 2021 for AY 2020-21. The GST audit report GSTR 9C form revised due date is 28th February 2021 for FY 2019-20.

LATEST NOTIFICATION IN UDIN REGISTRATION:

  • “Timeline before which UDIN is updated with respect to the audit report and certificates uploaded from 27th April 2020 extended up to 15th February 2021. Kindly update to avoid invalidation”
  • “A One-time relaxation to update UDIN has been enabled. Kindly update the UDIN before 31st December 2020 of audit report/certificates to avoid invalidation”
  • “CBDT to validate Unique Document Identification Number (UDIN) generated from ICAI portal at the time of upload of Tax Audit Reports”. 

 

As per the ICAI council 379th meeting held on 17th and 18th December 2018, UDIN registration process for all the ICAI members or practising CAs was implemented in a phased manner:

  • In the 1st phase starting from 1st February 2019, UDIN is mandatory for all certificates issued by Chartered Accountants.
  • In the 2nd phase starting from 1st April 2019, UDIN is mandatory for GST & Tax Audit Reports w.e.f. 1st April 2019.
  • In the 3rd phase, starting from 1st July 2019, UDIN is mandatory for all other audits, attest and assurance functions.
  • All the ICAI Members have been advised by the council to strictly follow the given schedule of mandating UDIN and also adhere to the same while conducting various Audits.
  • It is also vital for all the practising CAs to register on UDIN portal (https://udin.icai.org/) and generate UDIN to engage in any kind of Corporate/ Non- Corporate Audit, Attest and Assurance Functions.
  • In order to authenticate varied documents from Regulators/Banks/Authorities/Other Stakeholders, practising CAs have to issue certificates, containing some financial figures and details. Although the ICAI has made it clear no such certificates would be required to be uploaded on the portal for UDIN generation.

 

Here is the detailed step-by-step procedure for registration and UDIN generation on the official UDIN website:

 

Step 1: Visit the page https://udin.icai.org

Step 2: Click on the option “For the First time sign up, click here”

Step 3: Enter details like six-digit Membership No., Date of Enrollment, DOB and click on the “Send OTP” button. An OTP will be sent on the registered mobile and email with ICAI.

Step 4: Click on “Continue”, post entering the correct OTP. Once done, the user will receive a username and system-generated password on the registered mobile and email with the ICAI.

Step 5: Login using the given username and system password. Post login, click “Generate UDIN” option.

Step 6: Provide details like Client Reference Code/Number, Date of Document, Document Issued, Document Description, Keywords/Values (minimum three) within the document, etc.

Step 7: Click on the “Send OTP”. Once done, the user will receive an OTP on the registered mobile and email id.

Step 8: Enter received OTP and click the “Preview” option. You will see the details you have entered for UDIN generation.

Step 9: If any change is required in entered details, click the button “Back” or else click the button “Submit”

Step 10: A UDIN will be generated for Further Use.

ABOUT LEGAL SUVIDHA

Copyright © 2019 - All Right Reserved