After noticing the fake certifications by Non-CAs misrepresenting themselves as Chartered Accountants which deceived the authorities and stakeholders, the Institute of Chartered Accountants of India has pioneered in conceptualizing a unique concept which is called “Unique Document Identification Number (UDIN)”. 

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Unique Document Identification Number (UDIN) is 18-Digitsystem generated unique number which has to be created by Full- time Practicing Chartered Accountants for every document certified/attested by them.

The Council of ICAI has taken the decision that UDIN should be made mandatory in a phased manner as per the following schedule:

  • For all Certificates w.e.f. 1st February, 2019;
  • For all GST and Tax Audit Reports w.e.f. 1st April 2019;
  • For all other Audit, Assurance and Attestation functions w.e.f. 1st July 2019.

It has also been clarified that UDIN is mandatory for upload of the Audit Report and CA certification forms in the e-filing portal.

And it also got clarified that if a UDIN for the form has not been generated, still it could get quoted and if the CA desires to upload the same without UDIN. However, within 15 calendar days of uploading, UDIN generated for the form should be updated to avoid the form uploaded being treated as invalid.

The Income Tax Department has also answered a question about “On providing UDIN, the form submission page does not get opened. What to do?“. The answer is One of the reason could be that UDIN validation process is consuming more time. You can remove the UDIN and proceed with the form upload and later update the form UDIN within 15 days of its upload.

And one another question regarding “A form has been uploaded with valid UDIN. However, UDIN status indicates, ‘update UDIN’. What does this mean?“. The answered is that as long as the Taxpayer has not accepted the uploaded form, the CA would be able to modify the UDIN.

To update the UDIN in case form is uploaded without UDIN- a link ‘View/Update UDIN details’ will be available under My Account tab. User must click the link and shall be redirected to ‘View/Update UDIN details’ for further action.

It was further clarified that in case of an error has been identified after the upload of the form, please ensure that the taxpayer does not accept the form that has been uploaded. Upload the corrected form with the same UDIN and ensure that the taxpayer accepts the corrected form.

If the mistake or error in the form or attachment has been noticed after the taxpayer accepting the form linked to a valid UDIN, then the process is only revising the form with a new UDIN generated by revoking the earlier generated UDIN of the submitted form.

In case UDIN of a form is revoked after its acceptance by the taxpayer, then the form submitted with that UDIN will be treated as invalid on the date on which the UDIN is revoked with due consequences of law attracted.

Also, the Income Tax Department has answered the question about the status ‘Consumed’ and ‘Unconsumed’ indicates under ‘UDIN status’.  The answer is Consumed status indicates that the form uploaded by the CA with a UDIN has been accepted by the taxpayer and the UDIN linked to the form cannot be used for upload of another form or the revision or correction of the form already uploaded without its revocation. And the Unconsumed status indicates that the form uploaded by the CA with a UDIN has been rejected by the taxpayer and the form can be re-uploaded using the same UDIN.

With Warm Regards, 

CL Bureau.

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