UDIN- Do’s & Don’t!

UDIN-To Do’s

1) UDIN has been made mandatory for all kinds of certifications, GST and Tax Audit Reports, and Other Audit Assurance and Attestation functions.


2) Only CA with full-time practice can register on UDIN Portal to generate UDIN


3) It is recommended that UDIN is to be generated at the time of signing the documents. However as per SQC-1 and SA230, the same can be generated within 60 days of signing such documents.


4) Authorities/Regulators/Banks can verify the UDIN giving certain details from documents for which UDIN is verified.




5) UDIN generated by the members can be tracked through a list of UDIN on the Portal.


6) For generating UDIN, the Document type is selected as Certificates, entering financial figures/values in case of no financial figures enter 0 it should clarify that no financial value is available in the description.


7) UDIN is applicable for both manual and digitally signed certificates such as MCA forms, AOC 4, MGT 7, etc. UDIN generated to be communicated to the management or concerned person.


8) No separate UDIN for each assignment and it is to be used for all documents under the assignment.


9) A provision incorporated in the UDIN Portal using the UDIN can be generated in Bulk up to 300 certificates in one 90.


10) UDIN is mandatory even in cases where Tax Audit Reports and GST Audit Reports are issued for a prior period and are issued after that date.


11) UDIN is only required for Tax audits, not for financial statements for which no audit is required under any statute.


12) In case of errors identified after uploading documents please ensure that correct documents with the new UDIN are uploaded.


13) Forms uploaded without UDIN or failing to update the UDIN will be treated as invalid with all due consequences of the law.




14) UDIN is applicable to both SCAs and BAs for Bank (Branch) Audit Report and Tax Audit Reports while conducting Bank (Branch) Audit.


15) UDIN is required on Stock Audit.


16) Generated UDIN has no expiry unless revoked.



1) Only the signing partner has to generate UDIN and not any other partner of the partnership firm. No firm can register on the UDIN Portal.


2) In case of an assignment signed by more than one partner, then all such signing partners generate UDIN separately.


3) A part-time COP member cannot generate UDIN since he cannot certify the documents.


4) No Documents were uploaded on UDIN Portal for generating UDIN.


5) No details of clients are to be mentioned in UDIN Portal.




6) UDIN is not required for Certified True Copies since it is not an attestation function.


7) Instead of certifying IT for Bank loan purposes, Members are advised to certify the source and authenticity of data from which ITR is prepared.


8) UDIN is not required for the resignation of the Auditor. Also not required for NOC from the previous auditor.


9) A separate UDIN is required to be generated for MAT Audit Report in Form 29B.


10) The same UDIN is to be mentioned in all the forms such as 3CA/3CB/3CD.


11) One UDIN is to be mentioned in all the annexures if they are part of the Report.


12) In case of UDIN is revoked after its acceptance, the Form submitted with UDIN will be treated as invalid on the date of revoked.




13) In the case of NBC Audit also separate UDINs are required for Audit Reports and Certificates issued from time to time during the year even if accepted as one assignment.


14) UDIN is required for the consolidation of Financial Statements. However separate UDINs are required for Standalone and Consolidated Financial Statements.


15) UDIN is not required on Peer Review Report.




16) UDIN is not required for the CA Examination Form, Marksheet of CA students, and Documents.


17) UDIN is to be generated once, only for the Original. In case, the duplicate certificate is being issued the same UDIN is to be mentioned.