Query regarding applicability of UDIN on MCA forms signed using DSC by a Chartered Accountant
This query is : Resolved
Quick Summary
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.
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
• INC-20A
• MGT-7 / MGT-7A
• AOC-4
• SPICe+ (INC-32)
• Other MCA e-forms signed using DSC
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
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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