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Process

1. How to Register on UDIN Portal?

To register on UDIN, please follow the below steps:

Step 1: Click "Member Registration" or click at "For first time sign up, click here"

Step 2: 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.

Step 3: On confirmation of OTP as received, a Username and Password will be sent to the registered Email and Mobile No.

2. Does a member have to register on UDIN Portal for generating UDIN?

For generating UDIN, a member has to register on UDIN Portal for the first time compulsorily. Thereafter, he can just login and generate UDIN. Members who have already registered on UDIN Portal under recommendatory stage are not required to register again after UDIN being mandatory.

3. How to generate a Unique Document Identification Number (UDIN)?

Step 1:  Go to udin.icai.org, login by entering Username and Password.

Step 2: Click "Generate UDIN" from the menu bar.

Please Select Document type from the drop down menu.

Enter Date of Signing Document i.e. the date of signing/ certifying the document.

Then Enter 2 Financial Figures i.e. any Financial Figures from the document such as Turnover/Net Worth etc.

Then Enter the Description of the Figure i.e. Turnover/ Net Worth etc. to be filled in 10 to 50 characters.

Two Financial Figures are mandatory out of 3 (three) given fields. In case, there is no Financial Figure in the Certificate, Zero (0) is to be mentioned in Financial Figure and in its Particulars mention "There is no Financial Figure in Certificate".

Then please Select Document Description and enter the description/ details about the Certificate in 15 to 50 characters.

Then Click the button "Send OTP".

After this an OTP will be received on Registered Mobile and Email of the Member.

Then Enter OTP as received and click "Preview". In Preview details entered for generating the UDIN will be displayed. If there is any change/error in the content, click "Back" button, or else, click "Submit".

Thereafter, 18 Digit UDIN will be generated and that UDIN can be used for mentioning on the Certificate for which it has been generated either by printing (watermarked) the same or by handwritten or printed. If it is being handwritten or printed, it can be mentioned after Signatures and Membership Number of the Member.

4. Is it advisable to change the password after first login?

The password generated by the system is encrypted to ensure the appropriate safety. However, interested Members may change the password at any time through "Change Password" button.

5. How to change the Password?

  1. Login.
  2. Click "Change Password".
  3. Enter the current Password.
  4. Enter new password, then click send OTP. An OTP will be sent on registered mobile and email.

On confirmation of the OTP as received, an Username and Password will be sent to the registered email and Mobile No.

6. What to do in case I forget the password?

Step 1: Go to https://udin.icai.org.

Step 2: Click "Forgot Password".

Step 3: "Forgot Password" form will be opened, enter six-digit Membership No., Date of Birth and Year of Enrolment and click "Send OTP". An OTP will be sent on registered mobile and email.

Step 4: Enter the OTP as received and click "Continue".

On confirmation OTP as received, a Username and password will be sent to the registered email and Mobile No

7. What is required to generate UDIN?

For generating UDIN, the Document type is to be selected. Thereafter, date of signing the document is to be mentioned. There are 3 fields for entering the financial figures / values from the document and the description of the figure/ value so entered. Out of these, 2 fields are mandatory. In case, there is no financial figure / value available in the document, 0 (zero) is to be mentioned and in description it should be clarified that no financial figure / value is available.

No details of the Client is to be mentioned anywhere on UDIN Portal.

8. What is meant by "Date of signing Document"?

The date on which the Document is signed/ certified by the member is to be mentioned under this head.

9. What is meant by "Document Description"?

"Document Description" is the details of the document for which the UDIN is being generated and is to be filled between 15 to 50 characters.

10. What are the Financial Figures and Particulars required to be mentioned for generating UDIN?

Any Financial Figure and its particular from the document such as Turnover, Net worth etc. for which UDIN is being generated is to be mentioned under Financial Figures and Particulars. The particular is to be filled between 10 to 50 characters.

Two Financial Figures are mandatory out of three fields. In case, there is no financial figure in the certificate being certified, 0 is to be mentioned in Financial Figure and in its particular please mention "There is no Financial Figure in Certificate".

11. How UDIN can be edited?

UDIN once generated cannot be edited. A preview option is available after entering all details for generating UDIN for verifying its correctness before Generation.

12. What if the wrong UDIN is generated or if a UDIN needs to be revoked? If yes, is there any time limit for revocation the certificates?

In such case(s), UDIN can be revoked by mentioning the reason. Further, there is no time limit for allowing revocation.

13. How UDIN generated earlier by me can be tracked? Can it be sorted assignment-wise for our records?

Yes, UDIN generated by the members can be tracked through "Search" from your UDIN account 

14. How to Revoke UDIN?

The UDIN once generated can be revoked or cancelled with narration. If any user had searched that UDIN before revocation, an alert message will go to him about revocation of the UDIN. After revocation of the UDIN, anybody searches for that UDIN, appropriate narration indicated by Member with the date of revocation will be displayed for that revoked UDIN.

15. What happens if the information is not accepted or the password is not sent?

It will happen only when the credentials do not match with the member's profile as per SSP database of ICAI. In such cases, the query may be lodged at UDIN portal.

To change/update the email and mobile number, pl visit: here

FAQs related to UDIN for GST & Tax Audit by UDIN Monitoring Group of ICAI

1. UDIN is mandatory on which types of Reports with effect from 1st April, 2019?

As directed by the 379th ICAI Council Meeting held on 17th and 18th December, 2018 UDIN is mandatory for all Tax Audit Reports issued under IT Act, 1961 and GST Audit Reports issued under CGST Act, 2017 with effect from 1st April, 2019

2. Whether UDIN is also mandatory for Tax & GST Audit Reports that are filed online using Digital Signature?

UDIN will be applicable both for manually as well as digitally signed Reports (like MCA Forms, 15CB) which are uploaded online. In case of no field for mentioning UDIN on digitally signed online reports, UDIN has to be generated and retained for providing the same on being asked by the stakeholders.

3. What is the process to generate UDIN for Tax Audits?

For generating UDIN, the “Document type” is to be selected as “GST & Tax Audit”. Thereafter, date of signing of Report is to be mentioned.

Relevant Section of Income Tax Act, 1961 is to be chosen under the Heading “Particulars of Section / Form under which Report issued” from the drop-down box which contains an illustrative list.

For reports issued under any other section of IT Act, 1961 which is not appearing in the list, UDIN can be generated by choosing “Other Report under IT Act, 1961” and mention the details under “Document Description”

Thereafter, the key fields “Figure/Value/Description” are to be filled for generating UDIN.

4. What is the process to generate UDIN for GST Audits?

For generating UDIN, the “Document type” is to be selected as “GST & Tax Audit”. Thereafter, date of signing of Report is to be mentioned.

Relevant Section of Central Goods & Services Act, 2017 is to be chosen under the Heading “Particulars of Section / Form under which Report issued” from the drop-down box which contains an illustrative list.

For reports issued under any other section of Central Goods & Services Act, 2017 which is not appearing in the list, UDIN can be generated by choosing “Other Report under CGST Act, 2017” and mention the details under “Document Description”

Thereafter, the key fields “Figure/Value/Description” are to be filled for generating UDIN.

5. What are the Key fields under “Figures / Values/Description” in Tax Audits as per IT Act, 1961?

  1. Under Section 44AB, the following 5 key fields are mandatory:
    1. Total Turnover as per Form 3CD
    2. Net Profit/ Turnover as per Form 3CD
    3. WDV of Fixed Assets as per Form 3CD
    4. Assessment Year
    5. Firm Registration Number (FRN)

    In case where there is no figure/value available in the report related to above mandatory key fields from Sl. No. 1 to 3, mention “0”. The Assessment Year at Sl. No. 4 is to be filled in YYYY-YYYY format. In case, there is no FRN at Sl. No. 5 mention “Not Applicable/NA” and proceed.

    Apart from above, one additional key field of PAN is there which is optional.

    After this there is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to be mandatorily filled.

  2. For Other Tax Audit Reports other than Section 44AB, following 3 key fields are mandatory;
    1. Assessment Year
    2. Firm Registration Number (FRN)
    3. Any Figure/Value from the Report

    The Assessment Year is to be filled in YYYY-YYYY format. In case, there is no FRN at Sl. No. 2 mention “Not Applicable/NA” and proceed. For 3rd Mandatory field some Figure/Value from report has to be mentioned. In case, there is no figure/value available in the report related to key fields at Sl. No. 3, mention “0” and proceed.

    Apart from these, there are 3 additional key fields including PAN of the Assessee which are optional.

    AAfter this there is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to mandatorily filled.

6. What are the Key fields under “Figures / Values / Description” in GST Audits?

  1. For Section 35(5) of CGST Act, 2017 - Form GST 9C, the mandatory key fields are as under:
    1. Turnover (incl. exports) as per Audited Financial Statements under Clause 5 (A) of Form 9C
    2. Turnover as declared in Annual Return (GSTR 9) under Clause 5 (Q) of Form 9C
    3. Financial Year
    4. Firm Registration Number (FRN)

    In case where there is no figure available in the form related to above mandatory key fields from Sl. No. 1 to 2, mention “0”. The Assessment Year at Sl. No. 3 is to be filled in YYYY-YYYY format. In case, there is no FRN as at Sl. No. 4, mention “Not Applicable/NA” and proceed.

    Apart from the above, there are 2 more key fields including GSTIN of the Assessee which are optional.

    There is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to mandatorily filled.

  2. For Section 66(1) of CGST Act, 2017 -Form ADT-04, the mandatory key fields are as under:
    1. Short payment of Tax as per Form ADT-04
    2. Any other amount as per Form ADT-04
    3. Financial Year
    4. Firm Registration Number (FRN)

    In case where there is no figure available in the form related to above mandatory key fields from Sl. No. 1 to 2, mention “0”. The Assessment Year at Sl. No. 3 is to be filled in YYYY-YYYY format. In case, there is no FRN as at Sl. No. 4 mention “Not Applicable/NA” and proceed.

    Apart from the above, there are 2 more key fields including GSTIN of the Assessee which are optional.

    TThere is one more mandatory field as Document Description wherein text between 15 to 50 Characters from some portion of the report has to mandatorily filled.

7. For Tax Audit under Section 44AB, whether separate UDIN is required for Audit Reports like Form 3CA/3CB and Form 3CD?

No, UDIN has to be generated per assignment per signatory, hence, one UDIN to be generated and same UDIN to be mentioned in all the Forms such as 3CA/ 3CB and 3CD./p>

8. For other GST and/ or Tax Audit Reports, whether separate UDIN is required for various annexures?

NNo, UDIN has to be generated per assignment per signatory, hence, one UDIN to be generated and to be mentioned in all Annexures if they are part of the Reports.

9. What will happen if I forgot to generate UDIN which are made mandatory by ICAI?

UDIN can be generated till 15 days of signing the document. Further, it may be noted that UDIN generation is being made mandatory as per the Council Decision hence not generating UDIN will amount to non-adherence of the Council Decision and may attract disciplinary proceedings as per clause (1) of Part II of Second Schedule of The Chartered Accountants Act, 1949.

10. Who can generate UDIN?

Only Full time Practising Chartered Accountants with Active status can sign /attest documents and hence are allowed to register on UDIN Portal and generate UDIN./p>

IIn case of a firm, only signing partner can generate UDIN and no one else on behalf of another can generate UDIN.

11. In case I am a partner in multiple firms, which FRN I should mention while generating UDIN?

The FRN of the Firm on behalf of which the member is signing the Report has to be mentioned. In case there is no FRN as Member is signing in his / her individual capacity, “Not Applicable/NA” to be mentioned against FRN./p>

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