Query regarding applicability of UDIN on MCA forms signed using DSC by a Chartered Accountant

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Discussion is about whether UDIN is required for MCA forms signed by CAs using DSC such as INC-20A, MGT-7, AOC-4, and SPICe+. Clarification: UDIN is not required for MCA e-forms; it is mandatory only for certificates, audits, GST, and tax audit reports as per ICAI guidelines.

Gourav dewangan

Gourav dewangan (Querist)

20 March 2026 Whether UDIN (Unique Document Identification Number) is required to be generated in all cases where a CA affixes DSC on MCA forms like INC 20A, MGT- 7, AOC-4 or Spice + forms etc.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 March 2026 UDIN is NOT required for MCA forms such as:
• INC-20A
• MGT-7 / MGT-7A
• AOC-4
• SPICe+ (INC-32)
• Other MCA e-forms signed using DSC

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

13 April 2026 Q5. When UDIN has been made Mandatory?

Ans. Unique Document Identification Number (UDIN) has been made mandatory for all kinds of the Certifications, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by full-time Practicing Chartered Accountants.
As per the Council decision taken at its 379th Meeting held on 17th & 18th December, 2018, UDIN has been made mandatory in phased manner as per following schedule:
• For all Certificates w.e.f. 1st February, 2019.
• For all GST and Tax Audit Reports w.e.f. 1st April, 2019.
• For all other Audit, Assurance and Attestation functions w.e.f. 1st July, 2019.

Refer page 24 from...
https://udin.icai.org/assets/images/FAQs%20on%20UDIN.pdf

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