ICAI Mandates Disclosure of Auditor's Opinion While Generating UDIN for GST & Tax Audits

Last updated: 23 June 2025


Quick Summary
The Institute of Chartered Accountants of India (ICAI) has introduced a new mandatory requirement for generating Unique Document Identification Numbers (UDINs). From now on, when creating UDINs for GST & Tax Audits or Audit & Assurance Functions, members must include details of the Auditor's Opinion. This change is designed to improve the accuracy and trustworthiness of audit documents submitted via the UDIN portal, acting as a defence against document fraud and boosting confidence among stakeholders.

The Institute of Chartered Accountants of India (ICAI) has announced a crucial update regarding the generation of Unique Document Identification Numbers (UDIN). With immediate effect, members will now be required to mandatorily provide details of the Auditor's Opinion while generating UDINs under the categories of 'GST & Tax Audit' and 'Audit & Assurance Functions'.

This move aims to enhance the accuracy and integrity of audit documentation submitted through the UDIN portal, which serves as a safeguard against document forgery and enhances stakeholder confidence.

ICAI Mandates Disclosure of Auditor s Opinion While Generating UDIN for GST and Tax Audits

Official copy of the notification is as follows

Additional information required during UDIN generation under 'GST & Tax Audit' and 'Audit & Assurance Functions' Categories

The members are hereby notified that the information regarding Auditor's Opinion, henceforth, would be required to be filled in, while generating UDIN under 'GST & Tax Audit' and 'Audit & Assurance Functions' categories at the UDIN portal.

The information regarding Auditor's Opinion is mandatorily to be provided at the UDIN portal during the generation of UDIN. The information so filled in by the members would thus not be visible to any third-party verifiers.

Members may take a note of aforesaid information.

For any clarification, please write us at udin[at]icai[dot]in.

FAQ :

ICAI now mandates that members must provide details of the Auditor's Opinion when generating UDINs for 'GST & Tax Audit' and 'Audit & Assurance Functions' categories.

This change is effective immediately.

The aim is to enhance the accuracy and integrity of audit documentation, safeguard against document forgery, and increase stakeholder confidence.

No, the information regarding the Auditor's Opinion filled in by members will not be visible to any third-party verifiers.

The categories affected are 'GST & Tax Audit' and 'Audit & Assurance Functions'.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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