This discussion clarifies when to select 'Yes' or 'No' when generating a UDIN for documents that may include an auditor's opinion. Generally, select 'Yes' if the document contains a formal audit report or explicit opinion (qualified, unqualified, etc.) as required by ICAI or law. Choose 'No' for certifications or reports that only state factual findings without an opinion, such as turnover certificates. It's crucial to select correctly, especially since auditor's opinion disclosure is now mandatory for tax and GST audits under new guidelines.
23 September 2025
While generating udin . There is a question whether auditors opiinion applucable two option no and yes When to select no When to select yes
23 September 2025
Disclosure of auditor’s opinion is now mandatory for all tax and GST audits under the new ICAI and CBDT guidelines—failure to select correctly may lead to professional misconduct or regulatory action.
Always refer to what the document or engagement actually demands: if an audit opinion on financial statements or compliance is required, select “Yes.” For routine certificates or factual reports, select “No”.