The Central Board of Direct Taxes ( CBDT ) has extended the timeline to update the Unique Document Identification Number(UDIN) for practising Chartered Accountants till 30th June 2022, to give more time to CAs to correctly verify and upload UDINs.
Unique Document Identification Number (UDIN) being made mandatory from 1st July 2019 for all Audit/Assurance/Attest functions.
The concept of UDIN (Unique Document Identification Number) is implemented to curb the malpractices of misleading the Authorities and Stakeholders by non-CMAs misrepresenting themselves as CMAs and attesting the Costing Data/documents/certificates.
UDIN secures the certificates attested/certified by practicing CMAs (in full-time practice only). UDIN Web Portal enables third parties (Authorities / Regulators / Banks / Others) to check the authenticity of the documents. Unique Document Identification Number (UDIN) is an 18-digit system-generated Unique Number for every document Certified / Attested by Practicing CMAs. UDIN is to be generated at the time of signing of the document [for each assignment] through UDIN Portal; however the same can be generated within 60 days of signing the document.
