The Institute of Chartered Accountants of India (ICAI) has announced that PAN of the assessee will now be a mandatory field for UDIN generation under the 'GST & Tax Audit' category on the UDIN portal.
The announcement was issued by the UDIN Directorate on February 18, 2026, following a decision of the Council. The move is expected to enhance transparency and ensure stronger validation of documents uploaded on the e-Filing portal of the Central Board of Direct Taxes (CBDT).
Official copy of the notification is as follows
Validation of UDINs on the e-Filing Portal Based on Five Parameters Instead of Four
In pursuance of the decision of the Council, the members are hereby informed that the PAN of the assessees will now be a mandatory field for UDIN generation under the 'GST & Tax Audit' category on the UDIN Portal.
Henceforth, UDINs will be validated based on the following five parameters at the e- Filing Portal of CBDT:
- MRN
- UDIN;
- AY/FY;
- Form No; and
- PAN of the assessee
The information to be provided at the UDIN portal regarding PAN of the assessee will be mandatory and will not be visible to any third-party verifier.
For clarification, if any in this regard communication may be addressed at udin[at]icai[dot]in
UDIN Directorate
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