The Institute of Chartered Accountants of India (ICAI) has announced the implementation of field-level validation for all sub-categories under Section 44AB at the time of UDIN generation under the 'GST and Tax Audit' category.
The announcement, issued by the UDIN Directorate follows the decision taken by the ICAI Council at its 442nd meeting held on May 26-27, 2025.
Official copy of the notification is as follows
Field-Level Validation for all sub-categories under section 44AB [Clauses (a) to (e)] at the time of UDIN generation under 'GST and Tax Audit' category
The Council, at its 442nd meeting held on 26th- 27th May 2025, has decided to implement a ceiling on the maximum number of UDINs that can be generated, in accordance with the prescribed limit of 60 Tax Audits with effect from 1st April 2026. In this regard, the ceiling shall be applicable for the following sub- categories:
- Form 3CA - 3rd proviso to section 44AB
- Form 3CB - Section 44AB(a)
- Form 3CB - Section 44AB(b)
- Form 3CB (Combined) under section 44AB
Accordingly, the ceiling on UDIN generation at UDIN Portal will come into effect from the same date, in alignment with the Council decision i.e. from 1st April 2026.
However, the Field Level Validation has been implemented at UDIN portal, as the same configuration will continue to be applicable beyond 1st April 2026 across all subcategories under Section 44AB [clauses (a) to (e)] at the time of UDIN generation under 'GST and Tax Audit' category.
Members are requested to take note of the above.
For any clarification, please write to us at udin[at]icai[dot]in
UDIN Directorate
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